Sam is self$-$employed and prepares accounts annually to $5$ April. At $6$ April $2022,$ the written down value brought forward in the main pool was $26,000.$ During the year to $5$ April $2023,$ he purchased a car with emissions of $45$ g$/$km for $19,200$ and another car with emissions of $104$ g$/$km for $25,600.$

What are the maximum capital allowances that Sam can claim for the year to $5$ April $2023?$

Question $6$Answer

a$.$

$12,744$

b$.$

$25,416$

c$.$

$9,672$

d$.$

$28,488$