ABC Corpleased an Office and Paid $20,000 on Leasehold Improvements in in January

ABC Corp.leased an office and paid $20,000 on leasehold improvements in January of this year.This cost included dry wall,new carpets,and all new light fixtures.The term of the lease is 2 years plus an option to renew for 2 more years.
Required:
Calculate the maximum CCA that ABC Corp.will be allowed to deduct this year.