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ABC Registered, a sole proprietorship, began carrying on a business on September 1 , 2 0 2 3 . A calendar based fiscal period ending

ABC Registered, a sole proprietorship, began carrying on a business on September 1,2023. A calendar based fiscal period ending December 31 was chosen. On October 1,2023 the proprietorship purchased furniture and fixtures for $40,000. What is the maximum CCA on the furniture and fixtures for the year ending December 31,2023?

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