At the end of the current year, Sam owned two rental properties, one a residential Rental property #$1$ costing $$625,000($land $$200,000$; building $$425,000)$ and at the close of last year had a UCC of $$339,314.$ Rental property #$2($a Non Residential Building$)$ was acquired in the current year for $$910,000($land $$250,000$; building $$660,000).$ Revenue and expenses for the rental properties during the year were as follows:

Property #$1$ Property #$2$ Total

Revenue $$44,200$ $$76,500$ $$120,700$

Expenses

Mortgage interest $(13,000)(19,000)(32,000)$

Repairs & maintenance $(4,000)(2,000)(6,000)$

Property tax $(3,500)(4,000)(7,500)$

Insurance $(900)(1,200)(2,100)$

$(21,400)(26,200)(47,600)$

Income $$22,800$ $$50,300$ $$73,100$

Also during the year Sam spent $$3,200$ staging property #$1$ to attract new tenants. A real estate agent spent $$700$ in advertising costs and charged Sam $$2,500$ in real estate fees to rent property #$2.$ Determine the maximum CCA deduction for the rental properties for the current year. Remember to show all your work to get