QUESTION $10$

ABC Registered, a sole proprietorship, began carrying on a business on September $1,2023.$ A calendar based fiscal period ending December $31$ was chosen. On October $1,2023$ the proprietorship purchased furniture and fixtures for $$40,000.$ The maximum CCA on the furniture and fixtures for the year ending December $31,2023$ will be:

$$2,673\mathrm{.}97$

$$12,000\mathrm{.}00$

$$4,010\mathrm{.}96$

$$8,000\mathrm{.}00$