Saul owns two residential rental properties. Both properties are in seperate CCA classess: 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 beggiing of the year, Property A has a UCC balance of $1,500,000 and Property B has a UCC balance of $500,000. Property A had a net rental income before CCA of $40,000, while Property B had a net rental loss before CCA of $27,000. What is the maximum amount of CCA Saul would be allowed to deduct in calculating net rental income for the current year?