A unincorporated sole proprietorship has a calendar fiscal year and acquires a machine on April 1, 2020. The machine has a cost of $48,360. The proprietor pays a contractor $21,243 to install the machine and plus a non-refundable provincial sales tax of $9,345. 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 year 2020?

Round your final answer to the nearest whole number