Wendy Jang owns three rental buildings in 2022. All of the buildings are in Class 1 (4% CCA rate).

All of the buildings are in Class 1 (4% CCA rate). All buildings were purchased prior to 2020.

Property 1 Property 2 Property 3 Original cost $120,000 $80,000 $150,000 UCC at Jan. 1 $100,000 $75,000 $140,000 Rental revenue for the year $68,000 $32,000 $30,000 Expenses for the year: Interest $25,000 $15,000 $10,000 Property taxes $15,000 $8,000 $16,000 Other $22,000 $6,000 $3,000

REQUIRED: What is the maximum CCA that Wendy Jang can claim on the rental properties for the year 2022?