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Question 3 Grant (not a Non-Small Business Entity) conducts business as a psychologist. Assets that Grant had acquired after 10 May 2010 and held on 30 June 2018 included: Asset Cost ($) 0:131:13; Effective Life lilihijgocn 30/6/18 ($) (Years) or DV) Couch 5,800 300 7 PC Professional Library 3,900 1,250 7 DV Computer 2,800 920 4 PC Stereo System 3,300 740 8 DV Grant also commenced the use of a low value pool on 1 July 2009. The balance of Grant's pool as at 30 June 2018 was $1,400. The professional library is considered as a complete set and is therefore one asset. During the 2018/19 tax year, Grant purchased the following new depreciable assets: .9 Asset Cost ($) Date of Purchase Effective Life (Years) Wall Unit 800 31/10/2018 5| Microwave Oven 540 01/03/2019 3 Calculate the deduction for decline in value available to Gurpreet for the 2018/19 tax year. NOTE: Show your calculations (workings)