The Nelson Company has a taxation year end of December $31.$ On January $1$ of the current year, the UCC of Class $8$ was $$80,000.$ The Nelson Company has a policy of always deducting maximum CCA. Each of the following questions deals with transactions during the current year which involved Class $8$ property. Choose the best answer for each question.

An additional class $8$ property was purchased for $$20,000$ on April $1,2023.$ Maximum CCA for Class $8$ is:

A$)$ $$20,000$

B$)$ $$60,800$

C$)$ $$22,000$

D$)$ $$13,000$