A sole proprietor has a business with the following assets:

asset

Land

Office building

$30-$year franchise$*$

Computer equipment

$21$ years remain

original cost

$80,000$

$350,000$

$90,000$

$38,000$

$7,500$

The following transactions occurred during the year:

Purchased additional computer equipment for $$17,000.$

Sold some of the computer equipment for $$11,000.$

What is the maximum CCA deduction for the current year? $($rounded to the nearest $100)$