River Company bought \\( \\$ 70,000 \\) worth of office equipment at the beginning of Year 1. This equipment has a useful life of ten years and a salvage value at the end of its useful life of \\( \\$ 10,000 \\). This equipment is in Class 7 with capital cost allowance (CCA) rate of \15. The income tax rate is \40. (Appendix 13B) What is the maximum amount of CCA that the company can deduct for tax purposes for Year 1 ? \\( \\$ 5,400 \\) \\( \\$ 3,000 \\) \\( \\$ 5,250 \\) \\( \\$ 6,000 \\)