Rayna owns three rental office buildings. She has asked you to advise her as to the maximum capital cost allowance (CCA) she can claim on these properties for the current year. All the buildings were purchased subsequent to 1987, but prior to 2007, and are of brick construction.

Property	1	2	3
Original cost	$1,500,000	$600,000	$160,000
UCC at January 1	1,225,000	500,000	150,000
Rental revenue	80,000	29,800	13,400
Expenses:
Interest	35,000	15,000	9,000
Property taxes	15,000	7,400	3,800
Other	13,000	12,000	1,000

What is the maximum CCA that Rayna can claim on the rental properties for the current year?