On December $1,2023,$ a corporation spends $$130,000$ on leasehold improvements to a building that it rents for use in its business. The lease was signed in $2023$ and has an initial term of $10$ years. There are two renewal options, each for a term of three years. What is the maximum CCA claim with respect to the $2023$ leasehold improvements for the taxation year ending December $31,2024?$

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

$$A$.$ $$10,000$

$$B$.$

$$5,000$

$$13,000$

$$D$.$

$$6,500$