LMO Company incurred expenditures for leasehold improvements during the year. The relevant lease is on an office building that the Company rented at the beginning of 2021. The improvements cost $96573. The lease's initial term is 5 years, with an option to renew for another 3 years. The company had a profit before CCA on these leasehold improvements of $793627. What would be the maximum amount of CCA the company could deduct in 2021?