An Engineering Construction Company Purchased an Excavator for $200 000

An engineering construction company purchased an excavator for $200 000 in 1999 and a bulldozer for $180 000 in 2000. The UCC for the changes in asset holdings due to the purchases of an excavator are as follows: How much tax savings could the company accumulate due to the CCA by the end of 2000 if the corporate tax rate is 50%?

A) $20 000
B) $27 000
C) $32 000
D) $37 000
E) $54 000