Wolf Company acquired an additional Class $10(30\%$ declining balance$)$ asset for $$70,000.$ The UCC at the beginning of the year was $$100,000.$ What is the maximum CCA in the current year?

A$.$ $$37,500$

B$.$ $$40,500$

C$.$ $$24,000$

D$.$ $$45,000$

E$.$ $$48,000$