Mamie Hanson converts her principal residence into a rental property. This property had cost $$850,000$ several years ago. It is converted on January $1,2019$ and, at that time, it is estimated that the value of the property has increased to $$1,100,000.$ At this time the value of the land is unchanged at $$400,000.$ Provided her rental income before CCA is more than this amount, what is the maximum CCA that Mamie can claim for $2019?$

A$.$ $$48,000.$

B$.$ $$32,000.$

C$.$ $$44,000.$

D$.$ $$22,000$