Five Years Ago,Ottawa Styling Institute Bought a Hair Straightening Machine

Five years ago,Ottawa Styling Institute bought a hair straightening machine for $200,000.Assume the machine is the only asset in its class.The company has just sold the machine for $235,000.The UCC of the asset class just before the sale is $85,000.In terms of total amounts,the total taxable items of this sale are:

A) $17,500
B) $35,000
C) $115,000
D) $132,500