CAPITAL ALLOWANCES (Textbook Chapter 8) Consider each of the following independent transactions in the case of Big D Department Store Ltd, a retailer. The company's annual turnover is $6 million making it a small business entity. During the 2022 income year, the company purchased the following assets for exclusive use in the business: REQUIRED: Calculate Big D Department Store Ltd's decline in value (i.e. depreciation) claim under Division 40 ITAA97 in respect of the abovementioned assets for the year ended 30 June 2022. Please round all calculations to the nearest whole dollar