You purchased a residential home in which to locate your professional office for $150,000. Assume that the entire house is used for business. The appraisal (assessment) is divided into $30,000 for the land and $120,000 for the building. For the tax purposes, what is the undepreciated capital cost of the building (Suppose your property was sold at $187,000 at the end of fourth year of ownership). CCA rate is given as 4%