This year, Gary, gave you the following Asset transactions from the sale of his business: InVoluntary. Proceeds Cost UCC Disposal Building $300,000 $100,000 $70,000 Land $100,000 $50,000 Equipment Class 8 $40,000 $30,000 $10,000 Gary repurchases, this year, Building for $300,000 and Land for $100,000 and Equipment for $40,000. Applying the Defer Capital Gains Section 44, Please calculate Gary's Maximum Deferred Capital Gain on the Building Only, this year