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ABC Ltd., a public company and a manufacturer with a December 31 year-end. On January 1, 2022, the undepreciated capital cost for Class 10.1 was

ABC Ltd., a public company and a manufacturer with a December 31 year-end. On January 1, 2022, the undepreciated capital cost for Class 10.1 was $11,550. The Class 10.1 car was purchased in 2020 for $36,000. In 2022, it was sold for $25,000. A new automobile was purchased for $45,680, plus an HST of $5,938. ABC Ltd. is registered to collect and remit HST. What is the maximum CCA allowed combined (rounded to the nearest dollar) for the two cars for 2022?

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$10,103

$17,289

$17,033

$8,303

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