On June 1, 2020, a company acquires a new residential complex building as an investment at a cost of $850,000. Of this total, an amount of $250,000 represents the value of the land.The building consists of multiple units that will be offered to the publicto generate rental income fromresidential use.The building is allocated to a separate Class 1.

Which of the following answers corresponds to the maximum CCA allowed for the company's Class 1 for the year 2020?