A manufacturer built a new head office building and paid the following amounts: land of $100,000, building of $200,000 (Class #1, 4% CCA rate), parking lot of $22,000 (Class #17, 8% CCA rate) and landscaping (paid in cash) of $9,000. What would be the maximum tax deductions that could be claimed in the year? $23,640 $14,600 $19,400 $11,880