Gene has previously prepared account to 31 March. He decided to cease to trade on 31 December 2021, after a period of ill health. During the year he made the following transactions: 21 February 2021 Plant sold for 320 (Purchased for 2,000) 10 September 2021 Plant purchased for 4,000 On the completion of the sale of his business Gene received 5,400 for his P&M. No item was sold for more than original cost. The TWDV on 1 April 2020 was 9,000. Required: 6 Calculate capital allowances for the year ending 31 March 2021 and period ended 31 December 2021. Assume same rules apply throughout.