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A salaried employee who does not earn commission income used their car to carry out employment duties during the year. The car was purchased on

A salaried employee who does not earn commission income used their car to carry out employment duties during the year. The car was purchased on January 1,2023 for $26,800. This amount does NOT include HST. Calculate the amount of Capital Cost Allowance the employee can claim as an employment expense (round your final answer to the nearest whole number)

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