A GST$/$HST registered business disposed of a passenger vehicle for $$8,000$ that was purchased in $2019$ and had an original cost of $$35,000$ and UCC of $$10,000.$ A new passenger gas powered vehicle was acquired in $2023$ for $$45,000$ plus $$5,580$ GST$/$HST and was not designated under the immediate expensing incentive. What would be the maximum capital cost allowance $($CCA$)$ for the year?

Multiple Choice

$$21,750$

$$18,200$

$$19,200$

$$17,700$