A unincorporated sole proprietorship has a calendar fiscal year and acquires a machine on April 1, 2020. The machine has a cost of $61,930. The proprietor pays a contractor $21,112 to install the machine and plus a non-refundable provincial sales tax of $9,158. 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?

Maria has her own accounting practice in Thunder Bay, Ontario. During 2020, she paid $1,650 to attend the following two conventions: $500 for a 3 day convention on " Attracting new clients" held at Kelowna, B.C., and $750 for a 5 day convention on "IFRS implementation" held at Lake Louise, Alberta. Maria's business' maximum total deductible convention expense for tax purposes is:

		$1,650
		$1,250
		$1,050
		$825