During the 2020 year, Byrd Corporation incurred costs of $68000 for leasehold improvements to its newly rented building. The lease was signed in the current year for an initial term of 9 years, plus four successive options to renew the lease, each for an additional 5-year term. What is the maximum CCA claim in the 2020 year?

Round to the nearest dollar. Do NOT write commas, dollar signs, or decimals in your response.