During its first year of operations ABC Ltd$.$ a public company incurred $$30,000$ worth of

incorporation costs for its first year ended December $31,2023.$ ABC Ltd$.$ has asked you to be their

chief accountant and your first job is to calculate the CCA for the Incorporation cost. Which of the

follow is the CCA for the incorporation costs? Assume that ABC Ltd$.$ is an HST registrant?

$$2,250$ CCA

$$1,350$ CCA

$$2,025$ CCA

$$2,250$ CCA