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11. On September 1, 2023 Joannes Company purchased a new computer hardware and system software (Class 50: 55%) for $10,400 and desktop publishing software (applications

11. On September 1, 2023 Joannes Company purchased a new computer hardware and

system software (Class 50: 55%) for $10,400 and desktop publishing software

(applications)(Class12:100%) for $4,400. The maximum CCA deduction for 2022 is :

A. $10,120

B. $10,780

C. $14,800

D. $ 8,800

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