Wendy Jang owns three rental buildings in 2022. 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 $150,000 Rental revenue for the year $58,000 $22,000 $20,000 Expenses for the year: Interest $20,000 $10,000 $8,000 Property taxes $13,000 $6,000 $11,000 Other $17,000 $4,000 $1,000

REQUIRED:

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