XYZ Company purchases computer software that is not systems software during the current year. The acquisition cost is $5,000, and the assets are Class 12 assets with no special circumstances. Using only this information, if XYZ takes the maximum allowable CCA for the year, what is the UCC on Class 12 assets at the beginning of the following year? A. $0 B. $2,500 C. $4,000 D. $3,500 You are provided with the following information related to class 8 assets for the current year: View the information for the class 8 assets. The class 8 rate is 20%. Using only this information, what is the maximum capital cost allowance (CCA) deduction for the current year for class 8 ? A. $19,500 B. $13,620 C. $17,220 Class 8 Assets Information D. $14,240 - Undepreciated Capital Cost (UCC) Beginning Balance: $83,000 - Cost of additions: $6,200 - Dispositions (reduction for disposals): $18,000