In the current year B purchased new office equipment costing $$40,000$ and received a trade allowance of $$3,000$ for her old equipment. The old equipment was acquired $6$ years ago for $$19,000.$ B$$s Class $8$ UCC balance the beginning of the current year was $$12,000.$ What is the maximum CCA deduction for Class $8$ that B can claim in the current year?