In $2024,$ Limestone Ltd$.$ replaced a Class $8$ property destroyed by a fire in May $2023$ with another Class $8$ property that cost $ $510,000.$ Insurance proceeds of $ $302,000$ were received in December $2023.$ The capital cost of the destroyed property was $$254,000.$ These were the only Class $8$ transactions in either $2023$ or $2024.$ The UCC balance of Class $8$ at the beginning of $2023$ was $ $170$ comma $000.$ The company has a December $31$ taxation$$ year$-$end. The sole shareholder of Limestone Ltd$.$ wants to minimize the$$ company's income tax in all years.