B-Tran Ltd has been carrying on business in Hong Kong for many years. It prepares its accounts to 31 March each year. On 1 December 2019, it purchased a motor car (AA:30%) under hire purchase terms as follows:

Cash price: $120,000

Down payment: $40,000

Balance settled by 12 monthly installments of $7,000 starting from 1 January 2020.

The motor car was sold on 1 January 2021 for $20,000.

REQUIRED:

Compute the amount of depreciation allowance in respect of the motor car acquired under hire purchase available to B-Tran Ltd for the years of assessment 2019/20 and 2020/21.