inclucte in Class $4\mathrm{.}4$

deduct in the vear incurred

Question $3(2$ points$)$

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On January $1,2021,$ ABC Ltd$.,$ a public company, signed a six$-$year lease for retail$)$ space for a store. The lease expires on December $31,2026$ and has two succesbive renewal options for two years each. In $2022,$ ABC Ltd$.$ made $$60,000$ of leasehold improvements to this space. Assuming that ABC Ltd$.$ has a December $31$ year end. what is the maximum capital cost allowance claim that ABC Ltd$.$ can make in $2022$ in respect of these improvements?

$$15,000$

$ $18,000$

$ $8,571$

$ $12,857$