Please ignore the VAT implications of this question.

Soccer (Pty) Ltd is preparing its annual return for its year of assessment ended 30 June 2016, and has requested your assistance in determining the tax effects of the following: The company purchased an empty plot of land for R350 000 on 1 July 2015. It built a factory on this plot (Factory A) at a further cost of R670 000. This factory was completed and brought into use on 1 September 2015 and houses its manufacturing plant. On 1 November 2015 the company purchased new manufacturing machinery (Machinery A) for R125 000, and second-hand industrial sewing machines (Machinery B) for R62 000. _______________________________________________________________________________ On 30 June 2016 Soccer (Pty) Ltd sold Factory A and the machinery at the factory (Machinery A) to Bolt Movers (Pty) Ltd. The purchase price was determined as follows: Purchase price of factory and land R1 200 000 Purchase price of machinery R60 000 Total purchase price R1 260 000 Required:

2.1 Determine the capital allowance in respect of Factory A, Machinery A and Machinery B for Soccer (Pty) Ltd's 2016 year of assessment. (3)

2.2 Determine the tax values of Factory A and Machinery A, and the resultant recoupments or disposal allowances arising from the sale of the assets to Bolt Movers (Pty) Ltd on 30 June 2016. (10)

2.3 Determine the taxable capital gain or loss to be included in the taxable income of Soccer (Pty) Ltd in