Ms$.$ Rhonda Fern donates some equipment to the Make A Wish Foundation, a registered Canadian charity. The assets have a fair market value of $$72000,$ a capital cost of $$54000,$ and a UCC of $$39000.$ She elects to make the donation at the fair market value of $$72000.$ She has no other source of income during the year. Determine her maximum charitable donations tax credit for $2019.$

Round to the nearest dollar. Do NOT write commas, dollar signs, or decimals in your response.