Ms. Stacy Hawthorne owns a residential rental property that she acquired in May 2017 for $310,000. The beginning UCC of class 1 is $299,800. Rents for the year total $36,000, while rental expenses other than CCA total $22,000.

• She also acquires a second residential rental property in March 2021 at a total cost of $220,000. Of this total, $53,000 can be allocated to the value of the land. Her rental income for the year totals $28,000. Rental expenses are $3,300 for property tax, $2,600 for utilities, and $2,100 for repairs and maintenance. 

• Determine the maximum CCA that is available for 2021 and Ms. Hawthorne’s minimum net rental income for the year.