A proprietorship commenced operations on May $1$of the current year and will have a calendar fiscal year. On June $1$of the current $$year$,$ the proprietorship acquired goodwill for $$54,000.$ 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 $2718.$ This is the TEXTBOOK ANSWER, so please do not respond saying this is not the answer, please tell me HOW to get to this answer, WITHOUT an auto$-$generated AI response that ignores this question. No$,$ there are no rounding adjustments that will change the number by a $4$ digit amount please answer this question instead of giving your own wrong answer.