At the end of $2023,$ Fred Hicks owned two residential rental properties. Rental property $1$ cost $$125,000($land $-$ $$50,000$; building $-$

$$75,000)$ and at the close of $2022$ had a UCC of $$64,000.$ Rental property $2$ was acquired in $2023$ for $$210,000($land $-$ $$80,000$;

building $-$ $$130,000).$ Revenue and expenses for the rental properties during the year were as follows:

Property $1$ Property $2$ Total

Revenue $$13,200$$$4,800$$$18,000$

Expenses:

Mortgage interest $(0)(3,000)(3,000)$

Repairs & maintenance $(3,000)(0)(3,000)$

Property tax $(3,100)(1,000)(4,100)$

Insurance $(500)(700)(1,200)$

$(6,600)(4,700)(11,300)$

Income $$6,600$$$100$$$6,700$

Determine the maximum CCA deduction for the rental properties for $2023.$