4. Depreciation. A non-business taxpayer maintains a low-value pool. At the start of the income year, the balance of the pool was $10,000. The following events have occurred during the year. o Purchasing a scanner valued at $200 (used 100% for work-related purposes). o Trading in an old GPS for $200 and purchasing a new GPS for $700 (used 75% for work- related purposes). o Purchasing a new computer on 1 January 2020 for $2,200 (used 50% for work-related purposes; 214 days between 1 January 2020 and 30 June 2020). The taxpayer estimates that all assets would last for 4 years. In his ruling, the Commissioner states that computers last for 5 years. Provide advice on the basis that the taxpayer wishes to claim a maximum amount of deductions for the year