An individual formed a corporation (Cofco) which started a coffee shop business on January 1, 2020. Cofco incurred the following costs during its first year ended December 31, 2020: a 10-year franchise agreement costing $20,000, leasehold improvements of $15,000 on a 3-year lease with no renewal, and legal fees of $2,000 to incorporate Cofco. What is the maximum capital cost allowance (CCA) claim for 2020?