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: $62,000 Purchased goodwill during the year for $17,000 Sold various intangible properties included in Class 14.1 for $33,000 (assume original cost of disposed property is greater than proceeds of $33,000) What is the maximum CCA in the year? Choose the correct answer. OA. $3,950 B. $1,150 OC. $2,300 OD. $3,220