Which of the following describes a tax consequence on the disposal of depreciable property?

	a.	If the selling price exceeds the original cost, a recapture would be recognized.
	b.	If the selling price exceeds the original cost, a capital gain would be recognized.
	c.	If, at the end of the taxation year, all assets in a class have been disposed of, but a balance remains in the pool, the balance would continue to be deducted as CCA.
	d.	If, at the end of a fiscal year, the balance of the pool is negative, the balance would be deducted from business income.