Which of the following situation correctly describes the capital cost allowance (CCA) rules for Class 10.1 vehicles (CCA rate 30%)? A. A passenger vehicle with a UCC of $15,000 was sold for $20,000. Recapture of $5,000 would be reported. B. A passenger vehicle with an undepreciated capital cost (UCC) of $10,000 was sold for $8,000. A $2,000 terminal loss would be reported. C. A passenger vehicle costing $45,000, plus GST & PST at 12%, was purchased in 2020. The maximum CCA claim in 2020 would be $10,170. D. Two passenger vehicles, each costing $40,000 were purchased in 2020. The cars would each placed in their own class 10.1 pool