Lesson Inc. is located in a province that does not participate in the HST program. During its current fiscal period, Lesson Inc. purchases an office building for $$1,450,000($excluding GST$),$ including a payment for the land of $$320,000.$ It spends an additional $$347,400($excluding GST$)$ for equipment to be used in the building. The building will be used $35$ percent to produce fully taxable supplies and $65$ percent for exempt supplies. The equipment will be used $42$ percent for taxable supplies and $58$ percent for exempt supplies. For accounting purposes, the building will be amortized over $30$ years, while the equipment will be written off over $12$ years. Determine the input tax credits that Lesson Inc. can claim as a result of these capital expenditures.