Nampak Ltd acquired Machine A (a second-hand machine) for R1 500 000 and bought it into use I its manufacturing process on 10 January 2014. Nampak Ltd acquired a new manufacturing Machine B for R3 000 000 and brought it into use in its manufacturing process on 15 December 2016. Nampak Ltd spent an additional R50 000 on installation expenditure for Machine B. Nampak Ltd decided to move to another site and both machines were moved on 15 July 2017 at a cost of R10 000 for Machine A and R60 000 for Machine B (both amounts not claimable under s 11(a)). Calculate the allowances that Nampak Ltd may claim under s 12C in its years of assessment ending at the end of June 2017, 2018, 2019 and 2020 (ignore VAT). (20 marks)