QUESTION 2 [30 MARKS] Carl prepares accounts to 31 March. The written down value on the main pool as at 1 April 2018 was 23,500. In the two years ended 31 March 2020 the following transactions took place. Year ended 31 March 2019 10 Nov 2018 Purchased machinery costing 176,000. 10 Nov 2018 Sold two lorries (purchased for 8,450 each) for 2,500 each. Purchased two replacement lorries for 15,250 each. 1 Dec 2018 Purchased a motor car with CO2 emissions of 170 g/km for 16,600 for use by the sales manager. Year ended 31 March 2020 1 July 2019 1 Nov 2019 1 Dec 2019 Purchased thermal insulation for a business building of 120,000 Purchased a motor car with CO2 emissions of 70 g/km for 7,500. Sold the motor car purchased on 1 December 2018 for 12,000. REQUIRED (a) Calculate the capital allowances available to Carl for the years ended 31 March 2019 and 31 March 2020.