Modam Ltd. is located in Alberta, a province that does not participate in the HST program and has no provincial sales tax. All of its operations are in that province. During its current quarter, Modam Ltd. purchases an office building and land for a total of $1,200,000 before GST. The company spends an additional $226,000 (before GST) on office equipment. The building will be used 40 percent for taxable supplies and 60 percent for exempt supplies. The office equipment is to be allocated in the same ratio. For accounting purposes, the building will be amortized over 40 years, while the office equipment will be written off over 4 years. Determine the input tax credits that Modam Ltd. can claim as a result of these capital expenditures.