SINCO Ltd Purchased a Piece of Equipment in 2000

SINCO Ltd. purchased a piece of equipment in 2000. The UCC amounts for this equipment are given in the following table: How much could SINCO Ltd. claim as CCA in 2002 assuming there were no purchases or dispositions during that year (within that class) ?

A) $26 250.00
B) $32 812.50
C) $40 250.50
D) $62 500.00
E) $131 250.00