Layton Company Is Replacing an Old Delivery Van with a New

Layton Company is replacing an old delivery van with a new van. The following data relate to this investment decision:

The old van is in Class 10 with a maximum CCA rate of 30% and will last for six more years. The new van is also in Class 10 with a maximum CCA rate of 30%. The income tax rate is 40%, and the company's after-tax cost of capital is 10%.
-What is the value of the incremental UCC (the "C" in the PV CCA formula) used in the calculation for the present value of CCA tax savings?

A) $20,000
B) $19,000
C) $18,000