During the 2020 year, Byrd Corporation incurred costs of $61000 for leasehold improvements to its...

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Accounting

During the 2020 year, Byrd Corporation incurred costs of $61000 for leasehold improvements to its newly rented building. The lease was signed in the current year for an initial term of 8 years, plus one option to renew the lease, for an additional 3-year term. It is eligible for the Accelerated Investment Incentive. What is the maximum CCA claim in the 2020 year?
Round to the nearest dollar. Do NOT write commas, dollar signs, or decimals in your response.

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