Jason began trading on 1 May 2020 and prepared his first accounts for the eight months to

31 December 2020. He made the following purchases of assets.

		£
1 November 2020	Plant & machinery	20,000
11 November 2020	Motor car 1 (emissions of 85 g/km)	25,000
1 December 2020	Motor car 2 (emissions of 45 g/km)	40,000

The 1^st car was used by Jason 30% for private use, the 2^nd car was used by one of his employees 25% for private use.

What are the maximum capital allowances available to Jason for the period ending 31 December 2020