Mickey Johnson acquires a residential property on May 1 of the current year. The total cost of the property is $385,000, with $95,000 of this total being allocated to the land. Mickey spends $3,500 to repair water damage due to a leaky faucet. During the current year, gross rental income totals $29,000 and expenses other than CCA and the leaky faucet repair total $20,100. 

Determine the maximum allowable CCA deduction for the current year?