In the current year $C$ purchased new office equipment costing $$25,000.$ Later in the same year he sold some office equipment for

$$35,000$ that originally cost $$100,000.$ At the beginning of the current year the UCC of the office equipment class was $$70,000.$ What

is the maximum CCA deduction for the office equipment class that C can claim in the current year?

Note: Assume the new office equipment is not designated immediate expensing property. Do not place a minus sign in front of the

amount.

$