Mrs. Miller is the sole shareholder of her green tea business, Mrs. Miller's Matcha Corp. (MMMC). In 2021, Mrs. Miller transferred a piece of equipment that she has owned since 2015 into MMMC at a value $50,000. Which of the following represents the maximum allowable capital cost allowance that MMMC may claim for this piece of equipment for fiscal 2021? $22,500$15,000$10,000$2,000