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Amaya commenced business on 1 May 2 0 2 3 , preparing her first accounts for the year to 3 0 April 2 0 2

Amaya commenced business on 1 May 2023, preparing her first accounts for the year to
30 April 2024.
Prior to starting in business she incurred the following expenditure:
1 June 2022 Annual membership to local gym to meet potential clients 600
1 August 2022 Motoring costs of Amaya's car. The car was used 20% of the
time for business purposes and 80% for private purposes 2,400
15 April 2023 A donation to the local school in return for an advert in their
summer fete programme 400
How much is deductible for tax purposes from trading profits in the year to 30 April 2024?

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