Myrle Cocco owns an automobile that she uses both in a business she carries on as a sole proprietor and for personal use. The cost of the automobile was $$28,000$ and, on January $1,2021,$ the UCC was $$11,662.$ The automobile is the only property in the class. During the year she drives the car a total of $42,000$ kilometers of which $38,000$ were for business purposes and $4,000$ kilometers for personal use. Car insurance for the year was $$950$ and other operating costs were $$6,500.$ What is the maximum amount she can claim in $2021$ for the automobile?