Question $3(1$ point$)$

Dresses R Us moved into their new rented premises on January $1,2020.$ The term of the lease is $10$ years. $$8,000($Year $1$ beginning$)$ of leasehold improvements $($class $13)$ were done during January $2020$ with further leasehold improvements of $$4,500($Year $2$ Beginning$)$ completed during January $2021.$ The maximum amount of CCA for $2021$ is:

$$1,475$

$$1,550$

$$1,250$

$$1,300$