K Corporation Inc. owns a restaurant business that it carries on in rented premises. The lease was signed January 1, 2019 and expires on December 31, 2024 (six years in total), and has two successive renewal options for two years each. K Corporation Inc. had an opening balance in 2020 in Class 13 of $26,000 that resulted from $32,000 of leasehold improvements made during the 2019 taxation year. K Corp Inc. made an additional $14,000 of leasehold improvements to the same premises during its 2020 taxation year-end which ends December 31, 2020. What is the maximum CCA that K Corp. Inc. can claim in 2020 for its Class 13 assets?