On January 1, 2020, Jorge purchased two newly constructed rental buildings for $350,000 each. Of the total cost of $350,000 for each building, $100,000 represents the value of the land on which the building is situated. One building contains four suites and is rented to students. The other building is rented to a florist business. Each of the buildings is allocated to a separate Class 1. Net rental revenue (before CCA) for 2019 is $30,000. Requirement: Calculate the maximum CCA deduction for 2020. For the toolbar, Drece al Team