Industrial Building Jason Grant owns a hardware business with two retail outlets in Kingston and Montego Bay. He rents one of the premises and built the second one at a cost of \$5 million in 2019 using cement, blocks and steel. Motor Vehicle He bought a truck in 2019 costing \$2 million. The truck was used for business purposes. In 2021 he sold the Starlet used by his wife for $3,200,000 (Cost $4,250,000 in 2019,50% business use) and bought her a Toyota Corolla (Cost \$5 million on January 1, 2020, 50\% business use). On April 1, 2021, he purchased a Nissan motor car for $3,250,000 to be used by a salesman in his business. Private usage by the salesman is estimated to be one third. Plant and Machinery Mr Grant uses plant and machinery in his business which he purchased in June 2019 for \$3 million. Automatic data processing equipment is also used in his business which he bought for $500,000 on January 1,2019. Mr. Grant makes up his accounts to 31st December each year. The exchange rate for capital allowances purposes is US\$1 = JMD\$150. Required: A. Prepare the capital allowance schedules for the following assets, writing approphnate notes up to year of assessment 2021 . i. Buildings ii. Motor Car iii. Plant and machinery iv. Data Processing Equipment B. Prepare the Capital Allowances Schedule, for submission to the Tax Administration of Jamaica for years of assessment 2019,2020 and 2021. (Use Schedule 2 as given by TAJ)