SAMI LtdWas Incorporated on January 1, 2020

SAMI Ltd.was incorporated on January 1, 2020.The incorporation costs were $4,500.SAMI then purchased WELL Co.The assets of WELL Co.included $80,000 of equipment, goodwill of $50,000 and a customer list valued at $30,000.SAMI's year-end is December 31.The company maximizes its allowable deductions.How much is SAMI's Class 14.1 UCC at the end of 2020?

A) $74,000
B) $75,387
C) $78,162
D) $149,387