sarimah operates a restaurant. In order to expand her restaurant business, she needs a van but does not have sufficient funds to buy one. Sarimah's brother, Zaid, runs a profitable grocery store business and Sarimah has asked him to buy her a van. Zaid will pay for the van in cash and he will be responsible for the maintenance of the van. The van will be registered in

Sarimah's name and will be used in Sarimah's restaurant business. The van will not be used in Zaid's grocery store business.

Required:

Evaluate whether (1) Sarimah or (2) Zaid is eligible to claim capital allowances on the van.