Saul has two residential rental properties (Property A and Property B) that are mortgaged. Both properties are in a separate Class 1 with a CCA rate of 4%. At the beginning of the year, Property A has a UCC of $500,000 and Property B has a UCC of $1,100,000. Before consideration of CCA, Rental income from Property A is $43,000, and Property B has a rental loss of $27,000. What is the maximum amount of CCA Saul will be able to claim for the year?