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In the current year B purchased new office equipment costing $ 4 0 , 0 0 0 and received a trade allowance of $ 3

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?
Note: Assume the new equipment is not designated immediate expensing property. Do not place a minus sign in front of the amount.
($6,000)
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