Help Save & Exit Sutma In 2019 a storage facility was destroyed in a fire. The UCC of the building was $47.000 and the original cost was $50,000. Insurance proceeds of $55.000 were received for the market value in 2019. Pursuant to 5.1314), the taxpayer elected to defer the recapture. A new building was built in 2020 at a cost of $60.000 How much is the amended recapture in 2020? Multiple Choice $11,000 BOXO $3.000