J Ltd.s office building was destroyed by fire in the current year. The buildings original cost was $280,000 and the class 1 UCC balance at the beginning of the year was $200,000. The building was insured for its market value of $350,000. A new building costing $400,000 was constructed 18 months after the fire. What is the minimum recapture of CCA for tax purposes in the current year?