As a new recruit in accountants department, your manager has tasked you with rectifying a corporation tax computation prepared by Ideals Ltd$\text{'}$s Managing Director. Ideals Ltd$,$ a company manufacturing stair lifts, shifted its financial year end from December $31,2023$ to September $30,2023.$ The provided corporation tax computation and supporting details contain valuable information but are marred by numerous errors.

This is the calculation of Ideals Ltd corporation tax for $9$ months ended $30$ September $2023.$ A$)$ Create an accurate capital allowance calculation for Ideal Ltd for the nine months up to $30$ September $2023,$ using the relevant information provided.

B$)$ Produce an accurate corporation tax computation for Ideal Ltd for the period ending $30$ September $2023,$ and determine the amount of corporation tax owed.