A unincorporated sole proprietorship has a calendar fiscal year and acquires a machine on April 1,2020.The machine has a cost of$52,409.The proprietor pays a contractor$20,468to install the machine and plus a non-refundable provincial sales tax of$9,159.The machinery is a Class 8 asset.Assuming that the opening UCC for Class 8 assets is $0, what is the maximum CCA that can be deducted for this machine in fiscal year2020?