Use the Following Information to Answer Questions:
Tarantula Corp $\$ 200,000$

Use the following information to answer questions:
Tarantula Corp. reported the following information about the only machine that it owns:
Date of purchase..............................March 31, 2020
Capital cost................................ $\$ 200,000$
Estimated useful life......................10 years
Estimated residual value................ $\$ 20,000$
CCA Class..................................Class $10(30 \%)$ Tarantula uses straight-line depreciation to the nearest month for accounting purposes.
-Assume that at the end of calendar 2019, the UCC for this machine is $83,300. Tarantula sells the machine on January 2, 2020 for $90,000, and does not replace it. The recapture of CCA or terminal loss would be

A) $60,500 terminal loss.
B) $56,000 recapture.
C) $6,700 terminal loss.
D) $6,700 recapture.