You are provided with the following information related to Class 14.1 (assume the opening UCC balance and all transactions relate to a period of time subsequent to January 1, 2017):

Balance at beginning of the year: $58,000

Purchased goodwill during the year for $12,000

Sold various intangible properties included in Class 14.1 for $31,000 (assume original cost of disposed property is greater than proceeds of $31,000)

What is the maximum CCA in the year?

Choose the correct answer.

A. $2,730

B. $1,950

C. $975

D.$3,500