Question:

On March $20,2023,$ a personal residence owned by Tom Hanks, which originally cost $$450,000,$ was converted into a rental property. At this time, the rental property had a fair market value of $$750,000.$ What is the maximum capital cost allowance that could be claimed for $2023$ on this rental property $($assuming no restrictions$)?$

a$)$ $$15,000$

b$)$ $$30,000$

c$)$ $$36,000$

d$)$ $$10,000$