Brian ewns a small manuficturity business of eoffee shop. During the financial year ended 31 July 2021, the following assets appeared in Brian's business ascounte: - Two coffice machises - An Audi (a passenger car) asquired on hire purchase - A cash regiver machine - Fumiture and fitrings The assests were acquired between one to five years apo. Brian is considering to dispose a few of the ahere assets and neplase thers with new ones. He is alse considering to form a parthenlip oo expand lisis businest. Requuired (i) Evaluate Brians's business cligibility in claiming capital allowanoes by discussing TWO (2) conditions that to be fulfilled in order to claim the capital allewance. (5) marks) (in) Provide Biran an atviee with regards to his plans to divpose his assets. Your adviee should include the Siscussion en afy allowasces and allowances that may arise treen the disporal. (5 macks) (ivi) Advise Brian on the implications of capital allowance eligibility if be forms a Purtncrahip. (5) marks) (b) Angola Blad, a company manufacturing cand, acquired the following assets during its fiocal year ended 30 June 2021 . 1) Primting machunt: Cod of the machint, RM280.000 Cool of alreration to the existieg building for the inuallation of the machinc, RM33,600 and incidental costs of installation, RCM2,400. 2) Motor vehicle - Car- A new car purchased for the Head of Deparmment of Finance at cont of RM120,000 3) Motor Veaicle - Lomy: A new lorry purchased at eou of RM220.000 Ail three assets w cre in use for the purposes of the tresiness at the end of the financial year ended 30 lune 202t. Requuired (i) Determine the qualifying espenditure in cespect of the printing machine and motor vchicle (car and loety) for YA203I