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The company acquired a property for $600,000. the Building costs are 70% of the value and the balance is land. what is the capital cost

The company acquired a property for $600,000. the Building costs are 70% of the value and the balance is land. what is the capital cost for Year 2 if the capital cost allowance is 20% declining balance method; half-year rules applies and put-in-use in effect (new rules)?

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