Charles Darwin has a home which he has rented for a number of years. At the beginning of the current year, the UCC for Class 1 (rental) is $137,565. During the current year, Charles spends $42,000 to replace the property's wood siding with vinyl siding. Rents for the year total $32,000. During the year, rental expenses include: mortgage payments of $7,500 ($3,000 are principal payments and the rest is interest), insurance of $2,500, and property taxes of $4,500. Determine the maximum CCA that is available for the current year. In addition, determine Mr. Darwin's minimum net rental income for the year.