Which of the following statements is correct regarding rental properties?

A. Each rental property purchased that cost $50,000 or more must be placed in a separate CCA class.

B. Rental losses from CCA can be used to shield income from employment or from business.

C. A corporation whose principle business is property rental or leasing cannot create a loss by CCA.

D. CCA deductions can create or increase a net loss from all of a taxpayers rental properties combined.