The maximum amount allowed to be capitalized in Class $10\mathrm{.}1$ is:

A$.$

$$$$36,000$ plus$$ GST$/$HST and PST actually paid.

B$.$

$$$$20,000$ plus$$ GST$/$HST and PST actually paid.

C$.$

$$$$36,000$ plus any$$ GST$/$HST and PST not refunded.

D$.$

$$$$35,000.$