Which of the Following Cases Is Not Eligible for Capital

Which of the following cases is not eligible for capital cost allowance in the current year?

A) An employee owns and uses an automobile in the course of her employment duties during the month of December. Her pay for December is not received until January of the following year.
B) A new engine is installed in a semi-trailer that is used to haul produce to the United States.
C) A piece of equipment was purchased during the year on a 5 year financing term.
D) A building under construction is scheduled for completion in eighteen months. The building will be used as a production facility.