A proprietorship commenced operations on May $1$ of the current year and will have a calendar fiscal year. On June $1$ of the current$$ year, the proprietorship acquired goodwill for $$$$54000.$

Using only this$$ information, what is the maximum CCA deduction of the goodwill for the current$$ year? The answer is $2718,$ please explain WHY it is $2718$ and how to calculate it to get $2718.$