(a) Kenny has retained your services as a tax representative and wants you to make a presentation for him to explain the different types of allowances that he can claim in carrying out his business activities as a self-employed in the UK. REQUIRED Prepare a report highlighting the points that you will present to him explaining in details all the possible capital allowances that Kenny can claim. [15 marks] (b) Kenny prepares accounts to 31 December. At 1 January 2019, the WDV brought forward on the main pool was 22,000. The following transactions occurred in the year ended 31 December 2019. 22 July 2019 13 November 2019 25 November 2019 Purchased machinery Purchased a long life asset Purchased a motor car CO2 emissions of 105g/km 45,000 1,030,000 8,000 REQUIRED Calculate the capital allowances for the year ended 31 December 2019. [15 marks]