Ms. Rhonda Fern donates some equipment to the Make A Wish Foundation, a registered Canadian charity. The assets have a fair market value of $73000, a capital cost of $49000, and a UCC of $42000. She elects to make the donation at the fair market value of $73000. 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. Your