Buildings

$2.$ A hardware store in St$.$ Mary came up for sale and on $1$st May $2021$ two brothers bought it for J$$120$m$.$ It was estimated that included in the price was stock valued at J$$15$m and land worth J$$5$m$.$ The building was solidly constructed of concrete, block and steel. On the $30$th June $2024$ the brothers sold the hardware business for $$105$m of which the building was estimated to be J$$95$m$.$ Calculate the capital allowances for the years $2021$ to $2024.$ An annual allowance of $4\%$ is available. $(2$ Marks$)$Buildings