2. One of Polytech Inc.'s manufacturing facilities burned down in February of 2019. An insurance settlement of $1.5 million was reached in August 2019. In October 2019, Polytech commenced construction of a new building which was completed in March 2020 at a cost of $2 million. The manufacturing facility had an ACB of $1.2 million and UCC of $0.9 million prior to the fire. Polytech Inc. will utilize the Replacement Property Rules. Calculate the CCA for the year ended Jan. 31, 2020, and tax balances. [4 marks]