Norma has prepared a set of accounts for the nine-month period to 31 December 2022.

The written down value of her plant and machinery at 31 March 2022 was as follows:

£

Main pool 178,400 Toyota motor car (50% private use by Norma) 18,200 Plant and machinery transactions during the period to 31 December 2022 were:

£

17 April 2022 Bought plant 64,450 1 May 2022 Sold Toyota motor car 15,000 1 May 2022 Bought Saab motor car (emissions 42g/km) 29,600 4 June 2022 Bought motor van 14,500 12 October 2022 Bought Ford motor car (emissions 0g/km) 11,600 3 November 2022 Bought Peugeot motor car (emissions 66g/km) 15,400 1 December 2022 Sold plant (original cost £10,000 in 2018) 3,400 There was 50% private use (by Norma) of the Toyota and Saab motor cars. Prepare a capital allowances computation for the period to 31 December 2022.