A. Moving to another question will save this response. \& \& Question 4 of 12 ? lestion 4 5 points Frames Inc., a public company, had a warehouse where it stored its inventory of picture frames, but a fire destroyed the Class 1 building in September 2020. The original cost of the building was $800,000 and the UCC value at the time was $540,000. The insurance company decided the building wa a write-off and paid Frames Inc. $850,000 for the building in October 2020 . Frames Inc. paid $950,000 to construct a new building by November 2021. Required: What is the UCC of the building before CCA to Frames Inc. for its taxation yearr ended December 31, 2021, assuming they wish to minimize tax and proper election is made