The undepreciated Class $8$ fraction $(20\%$ depreciable$)$ at the beginning of $2002$ is $$72,000.$ In $2002,$ the company purchased a property of the same class for $$100,000.$ In the same year the company sold equipment for $$10,000.$ The FNACC at the end of $2003$ is

Answers:

a$)$ $$138,600$

b$)162,000$

c$)$ $$110,880$

d$)172,000$