On December$1,$

$20232023,$

a corporation spends

$ $128$ comma $000$$$128,000$

on leasehold improvements to a building that it rents for use in its business. The lease was signed in

$20232023$

and has an initial term of

$1010$

years. There are two renewal$$ options, each for a term of three years. What is the maximum CCA claim with respect to the

$20232023$

leasehold improvements for the taxation year ending December$31,$

$20242024?$

Question content area bottom

Part $1$

Choose the correct answer. $($Round your answer to the nearest whole$$ dollar.$)$

A$.$$ $12$ comma $800$

$ $12$ comma $800$$$12,800$

B$.$$ $9$ comma $846$

$ $9$ comma $846$$$9,846$

This is the correct answer.

C$.$$ $4$ comma $923$

$ $4$ comma $923$$$4,923$

D$.$$ $6$ comma $400$

$ $6$ comma $400$