SPA Limited is a company carrying on a business in Hong Kong selling antique furniture. The company makes up its accounts to 31 December each year. The movement of the fixed assets for the year ended 31 December 2015 are as follows: Cost as at 1 January 2015 Additions Furniture & Fixture s 395,000 100,000 495,000 160,000 335,000 Machinery Motor vehicles $ S 123,000 550,000 20,000 130,000 143,000 680,000 0 200.000 143,000 480,000 Disposals Balance as at 31 December 2015 Proceeds from disposal 25,000 81,000 * not classified as prescribed fixed asset The tax written down values of plant and machinery brought forward from the year of assessment 2014/15 were as follows: 20% pool: $16,500 30% pool: $41.300 The following annual allowance rates are applicable to assets: Furniture & Fixture: 20% Machinery: 30% Motor vehicles: 30% Required: Calculate the amount of depreciation allowance of plant and machinery available to SPA Limited for the year of assessment 2015/16