Mobius Ltd, during the year ended 31 Mar 2021, constructed a building for us in its trade of manufacturing.
The building was completed and put in use Mar 2021.
The company incurred the following related costs:
Land				100,000,000
Building Materials				50,000,000
Manufacturing Machinery Placed in Building				20,000,000
Calculate total industrial building allowance for the 2020/21 year of assessment.