(b) David commenced to trade on 1 July 2017 and prepared accounts to 31 December 2017 and to 31 December thereafter. He made the following acquisitions of main pool assets: Accounting Period to 31 December 2017 1 July 2017 20 October 2017 Accounting Year ended 31 December 2018 19 May 2018 REQUIRED Asset Plant 140,000 Computer equipment 40,000 Machinery 70,000 Compute the capital allowances for the 6-month period to 31 Dec 2017 & Year ended 31 Dec 2018