Maloney Corp has just $18,000 in taxable income before taking into account any CCA deductions for 2020. Desmond, owner of the business, expects next years taxable income to be over $175,000. The maximum CCA that is deductible for the current year in Class 8 is $14,000 and in Class 12 is $12,000. Desmond wants to know what he should do this year, with respect to claiming CCA, that would best minimize next years taxes when hes making a higher income.