Beltco is a manufacturing company that purchased land for $2 million on 1 January 2015. It commenced to build a factory on the land on 1 September 2015. Construction of the factory was completed on 1 July 2017 at a cost of $10 million, and Beltco uses the factory for income-producing purposes from that date. What capital works deduction is Beltco entitled to for the years 2015/16, 2016/17 and 2017/18? This is about Australia taxation law