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Polytech Inc. calculated its Net Income for its Dec. 31st, 2022, year-end as follows: Other Information: A. Other income consists of a capital gain. B. Cost of Goods Sold includes: $15,000 in lower of cost or market adjustment C. Selling and Administrative Costs includes: $30,000 in club memberships for senior management $1,000 in interest on late tax installments D. Polytech Inc. amortizes the following assets: - Building, 95% manufacturing use, 5% office use, with an ACB of $1.5 million and a UCC of \$1.2 million on Jan. 1, 2022. - Warehouse leased in 2018 for a 10 -year term with an option for two 5-year renewals. Leaseholds improvements were made in 2016 for $100,000 and in 2022 for $40,000. - Manufacturing equipment (class 8) with a cost of $200,000 and a UCC on Jan. 1st,2022, of $140,000. In December the company sold equipment for $500,000 which was originally purchased for $400,000. Replacement equipment was B. Cost of Goods Sold includes: $15,000 in lower of cost or market adjustment C. Selling and Administrative Costs includes: $30,000 in club memberships for senior management \$ 1,000 in interest on late tax installments D. Polytech Inc. amortizes the following assets: - Building, 95% manufacturing use, 5% office use, with an ACB of $1.5 million and a UCC of \$1.2 million on Jan. 1, 2022. - Warehouse leased in 2018 for a 10-year term with an option for two 5-year renewals. Leaseholds improvements were made in 2016 for $100,000 and in 2022 for $40,000. - Manufacturing equipment (class 8) with a cost of $200,000 and a UCC on Jan. 1st,2022, of $140,000. In December the company sold equipment for $500,000 which was originally purchased for $400,000. Replacement equipment was also purchased in December for $650,000. E. Other Expenses include: $4,000 in 2022 year-end bonuses, paid on July 1st,2023 $2,000 in bond amortization $4,000 in incorporation costs A. Calculate minimum Net Income For Tax Purposes for the year ended Dec. 31, 2022; Explanation of adjustments and unadjusted amounts. Calculations and end of or year tax balances Review - Question 2 One of Polytech Inc.'s manufacturing facilities burned down in February of 2021. An insurance settlement of $1.5 million was reached in August 2021. In October 2021, Polytech commenced construction of a new building which was completed in March 2021 at a cost of $2 million. The manufacturing facility had an ACB of $1.2 million and UCC of $0.9 million prior to the fire. Polytech Inc. will utilize the Replacement Property Rules. Calculate the CCA for the year ended Jan. 31, 2022, and tax balances