On $15$ April $2016$ Commercial $($Pty$)$ Ltd commenced with the building of a new office block at a

total cost of R$7000000.$ The building was completed and the offices brought into use for

purposes of Commercial $($Pty$)$ Ltd$$s trade $($in the production of income$)$ on $30$ September $2016.$

Required

Calculate the allowances on the office block for the years ended $31$ October $2016$ and $31$

October $2017.$