At the end of 2019 Mr. Grote owned two rental properties and a piece of vacant land. On the Granville property he earned $60,000 in revenue and incurred $70,000 in expenses. On the Petiteville property he earned $40,000 and incurred $25,000 in expenses. He also sold a rental property in 2019 on which he realized a $350,000 capital gain and $25,000 recapture. Mr. Grote also holds a piece of land in Agazis that he leases out to a farmer. He purchased the land for $700,000 and estimates its currently worth $975,000. The lease produced 30,000 in revenue and interest, property tax, and insurance costs were in total $45,000.

What is NIFTP before CCA and the maximum CCA he can claim for the year?