Anthony Daly purchased the following assets in May $2023,$ all of which were in use at $31$ December $2023$ in his sole trader baking business.

Fixtures & fittings in retail shop $13,500$

Signage $1,800$

Ovens $25,000$

Fixtures & fittings in production area $14,700$

Delivery van $47,000$

The premises occupied by Anthony$$s business comprise large retail outlet and a small production area

where the baked goods are produced and packaged. Due to an increase in business, he decided to add

an extension to the production area in October $2023$ so that additional ovens, together with a small office

space, could be installed.

The costs associated with the extension, all of which have been capitalised, are set out below:

Preparation of land for construction $3,500$

Building structure $38,000$

Air conditioning $8,700$

Office furniture $5,100$

Ovens $12,300$

Fixtures & fittings $6,750$

Anthony prepares is accounts to $31$ December each year.

Requirement:

Calculate the capital allowances available to Anthony for the year ended $31$ December $2023$ on the

above expenditure.