Based on Canada

On January 1,2019, Rollin Ltd. acquires real property at a cost of $6020000. Of this amount, $510000 represents the fair market value of the land; the remainder relates to the building. The building is new and will be used 100% for non-residential activity, none of which involves manufacturing, so it will go in a separate class 1 at a 6% CCA rate. This purchase is eligible for the accelerated investment incentive. In order to encourage Rollin's move to this location, the local government has given them $770000 to assist in the acquisition of the building (all of this is for the building). What is the maximum amount of CCA that Rollin can deduct on this building for its fiscal year ending December 31,2019? Round to the nearest dollar. Do NOT write commas, dollar signs, or decimals in your response