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.$ If the half$-$rate rule applies, the CCA at the end of $2002$ is

Answers

a$)$ $$34,400$

b$)$ $$23,400$

c$)$ $$18,000$

d$)$ $$20,000$