Kaone runs a Barber Shop. She purchased a Mazda $323$ for P$180,000,$ during the year ended $30$ June$2017$ and agreed with BURS that the car is used $75\%$ for non $-$ business and $25\%$ for business purposes.

Required In respect of Kaone

$($i$)$ Calculate the deductible Capital allowance for the current tax year.