A sole proprietor has a business with the following assets:

asset	original cost	UCC at beg of year
Land	80,000	--
Office building	350,000	225,000
30-year franchise*	90,000	70,000
Computer equipment	38,000	7,500

* 21 years remain

The following transactions occurred during the year:

• Purchased additional computer equipment for $17,000.
• Sold some of the computer equipment for $11,000.

What is the maximum CCA deduction for the current year? (rounded to the nearest 100)

Group of answer choices

23,300

None of these

24,900

33,900

29,300