For a number of yeors, Ms Danine Past has owned a rural cottige that has been used only for her personal use and enjoyment. The cottage cost 5142,000 in 2017 and, an july 1 . 2021, the PAV is 5242,000 She estimates that the FMV of the land on which the cottage is lacated is \\( \\$ 22,000 \\) on boch of these dates. It will nac be desigrated as her prinopal incame for the you ending December 31,2021, before the deduction of acy CCA is 54,800 , What is the moximum amount of CCA that can be deducted in 2021