Saul owns two residential rental properties at the beginning of the year. Both properties are in separate CCA classes: Property A is in Class 1 with a maximum CCA rate of 4%, while Property B is in Class 3 with a CCA rate of 5%. At the beginning of the year, Property A has a UCC balance of $1,500,000 and Property B has a UCC balance of $500,000. Part way through the year, Saul replaces Property B for a new property, Property C. The sale of Property B results in CCA recapture of $25,000. Property C has a capital cost of $400,000 of which $100,000 is allocated to the land. The gross rental income and rental expense for each property for the year are as follows:

	Property A	Property B	Property C	Total
Gross Rental Income	$150,000	$50,000	$30,000	$230,000
Rental Expenses	-$90,000	-$77,000	-$25,000	-$192,000
	$60,000	-$27,000	$5,000	$38,000

What is the maximum amount of CCA that Saul would be allowed to deduct in calculating his net rental income for the current year ?