Suppose a company has a $$250,000$ capital asset with $20\%$ capital cost allowance $($CCA$)$ rate whose year$-$end undepreciated capital cost $($UCC$)$ is $$200,000.$ If the $30\%$ is a declining balance rate, the CCA for the new year is

$$40,000.$

$$60,000.$

$$50,000.$

$$30,000.$