which of the following statements with respect to rental properties is NOT correct?

Select one: a. The deduction of CCA cannot be used to create or increase a rental loss. b. If a new rental property is acquired, put into a separate CCA class, and is used more than 90 percent for non-residential purposes, it is eligible for an enhanced CCA rate of 10 percent. c. The short fiscal period rules do not apply to the calculation of CCA on a rental property owned by an individual. d. Every rental property with a cost in excess of $50,000 must be allocated to a separate CCA Class.