Wolfe Ltd$.$ has a December $31$ taxation year end. The company purchased a zero$-$emission passenger vehicle $($ZEPV$)$ in June of $2020$ for $$93,000$ which qualified for Class $54.$ The ZEPV will be used exclusively in the company business. On January $1,2023$ the Class $54$ UCC balance was $$3,000$ because the Company did not always claim maximum CCA. The ZEPV was sold in $2023$ for $$27,500.$ There are no properties remaining in Class $54$ at December $31,2023.$ What is the effect on the $2023$ business income of the company?

CCA of $$450$

Capital Loss of $$27,500$

Recapture of $$13,263$

Recapture of $$24,500$