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: 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 full marks