A Company Purchased a Class 8 Asset (There Were No

A company purchased a class 8 asset (there were no disposals) . If the asset cost $20,000, had an estimated salvage value of $5,000, using the declining balance method with an allowable rate of 20%, the allowable CCA in the first and second years would be, respectively,

A) $1,500 and $2,700.
B) $2,000 and $3,600.
C) $3,000 and $2,400.
D) $3,000 and $1,200.
E) $4,000 and $3,200.