Ramon lives in Calgary. In $2016$ he purchased a second house in Lethbridge for $$180,000($land $$100,000$; building $$80,000).$ His grandmother lives in the house rent free and was the only occupant from $2016$ to $2019.$ In March $2019,$ Ramon converted the house into a duplex. His grandmother lives in one unit rent free and the other unit is rented to tenants. The market value of the house in March $2019$ was $$215,000($land $$115,000$; building $$100,000).$

$1.$ What is Ramon$$s taxable capital gain for the $2019$ change in use? He will not use his principal residence gain reduction for the Lethbridge house.

A$.$ $$5,000$

B$.$ $$8,750$

C$.$ $$10,000$

D$.$ $$17,500$

$2.$ What is Ramon$$s maximum $2019$ CCA deduction for this rental property? The net rental income before CCA is $$6,000.$

A$.$ $$2,400$

B$.$ $$2,700$

C$.$ $$1,600$

D$.$ $$1,800$