During its year ended December $31,2024,$ Yue Ltd a Canadian Controlled Private Corporation $($CCPC$)$ purchased new office equipment costing $$30,000.$ The vendor gave Yue Ltd$.$ $$8,000$ for the old office equipment which had been purchased years ago for $$25,000.$ At the beginning of the current year, the Class $8$ UCC balance was $$16,000.$ Which ONE of the following amounts best represents the maximum CCA deduction for Class $8$ for $2024?$

Group of answer choices

$$9,800$

$$5,400$

$$7,400$

$$7,600$