Alex Bodvin acquires a residential rental property on June 1, 2021 at a cost of $450,000. Of this total, $150,000 is attributable to the land and $300,000 to the building. He immediately spends $40,000 to make major improvements to the property. Rents for the year total $30,000, while rental expenses other than CCA total $28,000. This is the only rental property owned by Mr. Bodvin.

Determine the maximum CCA that can be claimed for 2021 if there was no rental restriction. In addition, determine Mr. Bodvin's minimum rental income for the year.