Mr Metameta who prepares his accounts to 31 December every year constructed a soap factory and related buildings in Industrial area Thika and used them with effect from 1.1.2005 at a cost of Sh 1 million (factory, including land Sh 400,000), canteen for workers Sh 80,000, showroom Sh 20,000, office Sh 44,800, stone wall round the factory Sh 100,000, and gate Sh 30,000. He installed factory plant and machinery costing Sh 800,000.

2. Mr Metameta constructed a store at a cost of Sh 120,000 and labour quarters at a cost of Sh 100,000 and used them with effect from 1.7.2005.

Required Calculate the capital deductions in each case.[10 marks]