2. Implements, Plant and Machinery Ms McPhee had the following assets qualifying for capital allowances on 01 July 2018: Ms McPhee entered into the following capital transactions during the tax year 2019: It has been agreed with the Commissioner General that Ms McPhee has private use in the motor car of 40% NB: Wear and Tear is calculated using the reducing-balance method: Required: a) Calculate the capital allowances claimable by Ms McPhee for the tax year ended 30 June 2019