Nick had previously acquired depreciable assets for business use. A copy of his Schedule A at 30 June CY is provided below.

Schedule A - NON-SBE TAXPAYER - Unpooled assets

What is the deductible amount Nick can claim in his tax return for this year?

EXISTING ASSETS AND NEW ASSETS	DISPOSALS
DATE	ITEM	COST PRICE	OAV	RATE	DAYS	DECLINE IN VALUE	CAV	AV AT SALE	SP	B/A
PY	Computer	2,000	1,5000	20%	365	300		1,200	1,500	300
PY	Printer	500	400	40%	365	160	240
PY	Ute	9,000	9,000	17%	267	1097		7,903	5,000	-2,903
TOTAL DECLINE IN VALUE	1557	240	TOTAL B/A	-2,603

	A	$4,160
	B	$2,603
	C	$1,557
	D	$1,045