Tronic is a proprietorship that has a calendar fiscal year. The proprietorship begins operations on April 1, and acquires a machine on December 1. The machine has a cost of $27,000 and Tronic incurs an additional $4,000 in expenses for installation. The machine is a Class 8 asset with a rate of 20%. What is the machine UCC balance at the end of the fiscal year? a. $24,800 b. $21,600 c. $15,241.67 d. $30,741.67