The following information pertains to the sale of Keeper (Pty) Ltds capital assets for the year ended 31 December 2018: Manufacturing asset Keeper Ltd bought a used manufacturing asset on 20 January 2001 for R500 000. The asset qualified for the section 12C allowance at 20%. On 15 January 2016, the company made improvements to the asset at a total cost of R100 000. These improvements qualify for their own allowance at 20% in terms of section 12C. The