For a number of years, Ms$.$ Danine Post has owned a rural cottage that has been used only for her personal use and enjoyment. The cottage cost $$142,000$ in $2017$ and, on July $1,2021,$ the FMV is $$242,000.$ She estimates that the FMV of the land on which the cottage is located is $$22,000$ on both of these dates. It will not be designated as her principal residence for any of the years owned. On July $1,2021,$ she rents the property to an arm's length party for an amount of $$1,000$ per month on a three year rental agreement. Rental income for the year ending December $31,2021,$ before the deduction of any CCA, is $$4,800.$ What is the maximum amount of CCA that can be deducted in $2021?$