A company was incorporated on August 1, 2019 with a December 31 year end. They made improvements on the building that they leased on August 1, 2019 for $31890. The lease was for 10 years with three successive options to renew of three, six, and four years (in that order). What is the max CCA amount that can be taken on this class for the first year of operations? The max CCA amount that can be taken on this class for the first year of operations is?