Rushmore Ltd$.,$ with a tax year that ends on Dec $31,$ has a class $10(30\%)$ UCC balance on January $1,2020$ of $$71000.$ During $2020,$ it acquired $20$ class $10$ cars that are eligible for the accelerated investment incentive. The total cost of all the cars was $$175000.$ The Company also disposes of $15$ cars for total proceeds of $$61000.$ In no case did the proceeds of disposition exceed the capital cost of the vehicle being disposed of$.$ Determine the maximum Class $10$ CCA that Rushmore Ltd$.$ can deduct for $2020.$ answer $=72600$ how