Ms$.$ Linda Smith acquires a residential property in July, $2023$ at a total cost of $$324000.$ Of this total, $$70000$ can be allocated to the value of the land. The building goes in class $1$ at a $4\%$ CCA rate. It is eligible for the accelerated investment incentive. Rents for the $2023$ year total $$7300,$ while rental expenses other than CCA total $$3700.$ This is the only rental property owned by Ms$.$ Smith. Determine the maximum CCA deduction that can be taken for $2023.$