Taxation: The Acquisition, Use, and Disposal of Depreciable Property

In the current year B purchased new office equipment costing $30,000 and received a trade allowance of $2,000 for her old equipment. The old equipment was acquired 6 years ago for $18,000. Bs class 8 UCC balance the beginning of the current year was $10,000. What is the maximum CCA deduction for class 8 that B can claim in the current year?