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ABC Registered, a sole proprietorship, began carrying on a business on September 1, 2023. A calendar based fiscal period ending December 31 was chosen.

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. The maximum CCA on the furniture and fixtures for the year ending December 31, 2023 will be:

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