RP&A, Inc Purchased Some fiXed Assets Four Years Ago at a a Cost

RP&A, Inc. purchased some fixed assets four years ago at a cost of $19,801. They no longer need these assets so are going to sell them today at a price of $3,501. The assets belong in a 30% CCA
Class. What is the current book value of these assets?

A) $1,140.48
B) $3,421.44
C) $3,500.00
D) $4,016.67
E) $5,772.69