The questions below are based on the following information: Ramon lives in Calgary. In 2019 he purchased a second house in Lethbridge for $180,000 (land $80,000). His grandmother lives in the house rent free and was the only occupant from 2019 to Ramon converted the house into a duplex. His grandmother lives in one unit rent free and the o tenants. The FMV of the house in March 2022 was $215,000 (land $115,000; building $100,000). What is Ramon's maximum 2022 CCA deduction for this rental property? The rental income before O a. $1,800 O b. $2,400 O c. $1,600 O d. $2,700