On July $13,2024,$ Dennis Corp incurred costs of $$45,000$ for leasehold

improvements to its newly rented building. The lease was signed in the current year

for an initial term of three years plus four successive options to renew the lease,

each for an additional one year term. Which one of the following amounts represents

the maximum CCA claim in the current year?

$$9,000$

$$13,500$

$$11,250$

$$5,625$