ABC Registered, a sole proprietorship, began carrying on a business on September $1,2021.$ A calendar based fiscal year ending December $31$ was chosen. On October $1,2021$ the proprietorship purchased furniture and fixtures for $$40,000.$ The maximum CCA on the furniture and fixtures for the year ending December $31,2021$ will be:

$$$ $8,000\mathrm{.}00.$

$$$$12,000\mathrm{.}00.$

$$$ $2,673\mathrm{.}97.$

$$$ $4,010\mathrm{.}96.$