Small Pty Ltd is an SBE business taxpayer that leases most of its assets. However, Small Pty Ltd acquired the following assets during the year.

Asset A was acquired on $1$ July of current year. It has a life expectancy of $8$ years and cost $$1,500.$

Asset B which was bought on $1$ November CY at the cost $$10760.$ It has a life expectancy of $15$ years.

Asset $C$ was bought on $1$ December $CY$ at a cost of $$30,000.$ It has a life expectancy of $12$ years.

Asset D bought on $1$ August CY for $$220,000,$ and the asset has an effective life of $8$ years.

State ALL the answers that are CORRECT.

Small Pty Ltd will be able to write off immediately Assets A and B$.$

Small Pty Ltd can allocate both Assets A and B to a Low$-$Value Pool and depreciate them at $15\%.$

Small Pty Ltd can create a single pool and place Asset C and D into that pool and claim depreciation at the rate of $30\%$ for the current year.

Small Pty Ltd can create a single pool and place Asset C and D into that pool and claim depreciation at the rate of $15\%$ for the current year.