Pelham  Inc. has been carrying on a business since 2011. On…

Pelham  Inc. has been carrying on a business since 2011. On November​ 1, 2026​, Pelham  Inc. acquires a franchise for  $ 38,000. The franchise has a limited life of 15  years. What is the maximum amount of capital cost allowance​ (CCA) that  Pelham Inc. can claim for its taxation year that ends December​ 31, 2026​?