Ms Sheela Horne acquires a residential rental property in September, 2019 at a totalcost of $185,000. Of this total, $42,000 can be allocated to the value of the land. Sheimmediately spends $35,000 to make major improvements to the property. Rents forthe year total $7,200 while rental expenses other than CCA total $5,100. This is theonly rental property owned by Ms. Horne. Determine the maximum CCA that isavailable for 2019 and Ms. Hornes minimum net rental income for the year