Reach Out Ltd is registered for VAT. The following information is available in respect of its VAT return for the quarter ended $30$ June $2023.$

$(1)$ On $10$ June $2023$ Reach Out Ltd received an order for goods. It despatched the goods to the customer on $20$ June $2023$ and raised an invoice for the goods totalling $25,000$ on $1$ July $2023.$ The invoice was paid on $30$ July $2023.$

$(2)$ On $1$ June $2023$ Reach Out Ltd received an invoice for $12,500$ in respect of a new car for the sales director. The car has CO$2$ emissions of $150$ grams per kilometre. The private use of the car by the sales director was $20\%.$ In the quarter to $30$ June $2023$ the company paid fuel bills of $600$ in respect of the sales director's car. No charge was made to the sales director by the company for the cost of the private fuel. The relevant VAT fuel scale charge is $368.$

$(3)$ During the quarter ended $30$ June $2023$ the company incurred standard rated costs of $1,000,$ in respect of the company's annual dinner dance for staff, and $500$ on entertaining potential UK customers.

All figures are inclusive of VAT.

In the quarter to $30$ September $2022$ the company had paid its VAT liability late. The returns and payment for the quarters to $31$ December $2022$ and $31$ March $2023$ were submitted on time.

For the year ended $31$ December $2023,$ what is the maximum writing down allowance Reach Out Ltd can claim in respect of the car purchased in June $2023?$

$750$

$625$

$600$

$500$