At the end of the current year, Fred owned two residential rental properties. Rental property #1 cost $125,000 (land $50,000; building $75,000) and at the close of last year had a UCC of $64,000. Rental property #2 was acquired in the current year 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 $4,500 $17,700

Expenses:

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

Repairs & maintenance (5,000) (0) (5,000)

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

Insurance (500) (200) (700)

(8,600) (4,200) (12,800)

Income $ 4,600 $ 300 $ 4,900

Determine the maximum CCA deduction for the rental properties for the current year. Income tax reference: Reg. 1100(11), 1101(1ac).