Which of the following statements regarding CCA recapture is correct?

Question $9$ options:

A$.$ Recapture is deductible in the calculation of business income.

B$.$ Recapture occurs when there is a negative UCC balance in a class, even if there are assets remaining in the class.

C$.$ Recapture occurs when there is a positive UCC balance in a class and there are no assets in the class.

D$.$ Recapture occurs when there is a positive UCC balance in a class, even if there are assets remaining in the class.