Jane Doe bought a rental property with a total cost of $480,000 ($90,000 allocated to the land) on June 1, 2022. During the year, Jane spent $3,100 to paint the building. She also spent two hours on repairing the faucet damaged by the tenant. As she is a doctor, she estimated her total labour cost to be $400 in total. Her total rent revenue and expenses are $39,000 and $22,300 (excluding CCA and the above costs) respectively. Determine the maximum CCA Jane can claim and the CCA amount she needs to claim to minimize her rental income for 2022.