(b) On January 1, 2022 Darkwood Forrest Limited bought a computer system inclusive of servers, cabling, terminals, backup UPS system and associated hardware costing $12,000,000 JMD. The system was immediately brought into use as at January 1, 2022. Calculate the relevant capital allowances for the year of purchase and for the next four years only. (10 marks) (c) At the end of three years of use, the computer system, as described in (b) above, was sold for $5,000,000 JMD. Calculate the balancing items arising. (10 marks)