Capital allowance and recoupments the following information realats to the purchase sale, and replacement by makhekhe limited of plant and machinery used by it directly in itit's manufacturing process : orginnal plant replacement purcahse date $1/02/17$ to replacement $30/11/18,$condittion use replacement : unsedd $,$cost R$8400,$ replacement R $16400$ paid for :cash replacement : cash $,$brought in use : $1/02/17$ replacement: $31/1/19$ date of sale $31/7/18$ cause of sale :flood damage date of flood :$1/7/18$ amount obtained R$8000$ nature of receipt or accrual : insurance recovery the following information may be relevant $1)$ makhekhe limited $\text{'}$s factory premises are in Ulindi in kwazulu$-$Natal $2)$ the flood damage rendered itss orginnal plant unusable with immediate effect $3)$ itit's plant and machinery qualify for the section $12$C capital allowance you are required to calculate the taxe value,cappital allowances and recoupment available to makhekhe limited in the determinantion of taxable income for each of itss of assemement