(b) Larkfield Ltd Larkfield Ltd is a UK-based trading company. For the year ending 31 December 2019, you are given the following information: The general pool written down value was 885,500 and the special rate pool written down value was 32,955 on 1 January 2019. The following purchases and disposals were made: Cost/proceeds 5 March 2019 bought computer system 1,005,000 24 March 2019 bought Peugeot car, 153g/km 32,000 7 April 2019 bought Toyota car, 101g/km 22,000 7 June 2019 bought water-saving plant 20,000 12 July 2019 sold an item of plant (original cost was 15,000) 2,500 10 August 2019 fitted new tyres to the Peugeot car 2,400 16 August 2019 bought manufacturing machinery 255,000 12 September 2019 bought a new electrical system for the offices 125,000 26 November 2019 repaired the warehouse roof 24,000 The manufacturing machinery purchased on 16 August is likely to be sold within the next few years and should be treated as a short-life asset. The electrical system purchased on 12 September is recognised by HMRC as a feature integral to a building. Both of the cars purchased are for the directors of Larkfield Ltd and will have 60% private usage. Requirements: Calculate the maximum capital allowances that Larkfield Ltd can claim for the year ending 31 December 2019. (total for part (b): 10 marks) Total for question 3: 20 marks