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Dresses R Us moved into their new rented premises on January 1, 2014. The term of the lease is 10 years, $8000 of the leasehold improvements were done during January 2014 with further leasehold improvements of $4,500 completed during January 2015. The max amount of CCA for the 2015 is:

a. $1,025
b. $1050
c. $1250
d. $1300

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