1. On December 1 of the previous year, a corporation spends $126,000 on leaseholdimprovements to a building which it rents for use in its business activities. The lease wassigned in

the previous taxation year and has a term of 10 years. There are two renewaloptions, each for a term of 3 years. What is the maximum CCA claim on theseimprovements for the current taxation year which ends December 31? a A $12,600. d B $9,692. a C $4,846. a D $6,300.