Guy, a sole trader, draws up accounts to 31 December each year and incurred the following transactions for the two years to 31 December 2021. 12.02.20 Bought a car for 26,000 with CO2 emissions of 112g/km 15.02.20 Sold a car with CO2 emissions of 132g/km for 2,000 (originally cost 12.000) 1.07.20 Bought a car for 19,000, CO2 emissions of 100g/km, with private use of 30%. 30.07.20 Sold a car with CO2 emissions of 84g/km for 1,000 (originally cost 15,000) 1.10.21 Bought a car for 8,000, CO2 emissions of 45g/km Guy also bought some plant and machinery at a cost of 10,000 in each period of account. On 1 January 2020, the TWDV of plant and machinery were as follows: Main pool 25,000 SR pool 8,000 + Required Calculate the capital allowances for the yle 31 December 2020 and yle 31 December 2021. (20 MARKS) Guy, a sole trader, draws up accounts to 31 December each year and incurred the following transactions for the two years to 31 December 2021. 12.02.20 Bought a car for 26,000 with CO2 emissions of 112g/km 15.02.20 Sold a car with CO2 emissions of 132g/km for 2,000 (originally cost 12.000) 1.07.20 Bought a car for 19,000, CO2 emissions of 100g/km, with private use of 30%. 30.07.20 Sold a car with CO2 emissions of 84g/km for 1,000 (originally cost 15,000) 1.10.21 Bought a car for 8,000, CO2 emissions of 45g/km Guy also bought some plant and machinery at a cost of 10,000 in each period of account. On 1 January 2020, the TWDV of plant and machinery were as follows: Main pool 25,000 SR pool 8,000 + Required Calculate the capital allowances for the yle 31 December 2020 and yle 31 December 2021. (20 MARKS)