15 At the end of the cutent 2020 Gurupreet Sandhu owned two residential rental properties Rental property Il cost $135.000 (and $50,000, building und at the close of last year had a UCC of $65000 Rental property +2 was acquired in the current year for 5220 000 fand $80.000, building S140,000) Revenue and expenses for the rental properties during the year were as follows Diody 1 Procedy 2 $14.000 $5.500 $19.502 Revenue Expenses Mortgage interest Repair & maintenance Property tax Insurance 10) 16,000) 3,5001 1500) 119.000 (3.000) 101 (1000) 15003 4.500) 13.000 (6.0001 14.500 0000 12.000 Income $ 4000 51000 $ 5.000 Determine the maimum CCA deduction for the rental properties for the current year. Show the steps for canon