On 1 January 2018, BATCO Manufacturer Limited commenced business at Thika Municipality with the following assets:

Sh.

Goodwill 5000,000

Land 20,000,000

Buildings (industrial) 21,000,000

Plant fixed to the buildings 7,200,000

Heavy duty forklifts 4 ,950,000

Three transit goods prime movers 5, 910,000

Conveyor belt 2500000

Mitsubishi, Pajero vehicle for use by the Managing Director 3,960,000

Peugeot 504 picks up 1,750,000

Security wall 1,200,000

Workers quarters 18,000,000

Boilers 6,000,000

Furniture and fittings 3,600,000

Milling machines 37,500,000

Computer soft-wares 200,000

Additional information:

1. The following assets were acquired in the year ended 31 December 2020.

Sh.

VW Passat car for the finance manager 2,200,000

Toyota Hilux Pick up 2,300,000

One tractor 3,200,000

Executive desks for department heads 900,000

2. In the year ended 31 December 2021, the following assets were sold:

Sales proceeds (sh.)

One fork lifts 1,200,000

One transit goods 1,500,000

Furniture 600,000

3. In the year ended 31 December 2022, the following assets were acquired or constructed:

Land 6,000,000

Building extensions 12,000,000

Additional conveyor fixed to the building 1,000,000

Staff bus 5,500,000

Drilled borehole 1,900,000

Computers 3,600,000

Required:

Capital allowances for the year ended 31 December 2020, 2021, and 2022.