Prаirie Precisiоn Ltd. nоrmаlly hаs a December 31 taxatiоn year-end, but the corporation will wind up on September 30, 2026. Its final taxation year therefore runs from January 1 through September 30, a period of 273 days. At the beginning of the taxation year, Prairie Precision has a UCC balance of $240,000 in a depreciable-property class with a 20% CCA rate. No property is acquired or disposed of during the year. What is the maximum CCA deduction Prairie Precision Ltd. may claim for its final taxation year?