Ms. Sheela Horne acquires a residential rental property in September 2020 at a total cost of $185,000. Of this total, $42,000 can be allocated to the value of the land. She immediately spends $35,000 to make major improvements to the property. Rents for the year total $7,200, while rental expenses other than CCA total $5,100. This is the only rental property owned by Ms. Horne. Determine the maximum CCA that is available for 2020 and Ms. Hornes minimum net rental income for the year.