a) SIS Pte Ltd is a logistics company that was established in 2017. The following assets were purchased and its financial year ends on 30 November every year. 12 Dec 2018 Delivery truck [Less than 3 tonne] $267,000

18 Jan 2019 Delivery tracking software system $125,999

30 Apr 2020 - 3 Forklifts for loading and unloading $9000 each

11 Jul 2020 - Furniture and Fittings $12,550 Required : Compute and determine the capital allowances for each of the above for the relevant years of assessment, showing TWDV and S19 or S19A capital allowances. [18 marks]