ABC Corporation Inc., a public company, owns a restaurant business that it carries on in rented premises. The lease was signed January 1, 2021 and expires on December 31, 2026 (six years in total), and has two successive renewal options for two years each. ABC Corporation Inc. had an opening balance in 2022 in Class 13 of $26,000 that resulted from $32,000 of leasehold improvements made during the 2021 taxation year. ABC Corp Inc. made an additional $35,000 of leasehold improvements to the same premises during its 2022 taxation year-end which ends December 31, 2022. What is the maximum CCA that ABC Corp. Inc. can claim in 2022 for its Class 13 assets?

Group of answer choices

$9,000

$11,500

$7,000

$7,500