CZE Industries acquired a new Class 1 building with a 6% CCA rate for $500,000 in the current year. Which of the following is accurate for maximum CCA for this building?
a. The first-year CCA is $30,000.
b. The second-year CCA is $30,000.
c. The first-year CCA is $45,000.
d. The first-year CCA is $15,000.