The information below is for answering Questions 11 to 13 which relate to the year of assessment 2016/17: The following acquisition and disposal of fixed assets occurred in the year ended 31 March 2017: Proceeds from the sale of furniture -20% pool (cost $120,000) 25,000 Proceeds from the sale of vehicles -30% pool (cost 450,000 $400,000) Purchase of vehicles 550,000 Purchase of office furniture 100,000 Purchase of room air-conditioners - 20% pool 90,000 Tax written down values of plant and machinery brought forward from the previous year of assessment are as follows: WDV brought forward 11. Total initial allowance that can be claimed is: A) 114,000. B) 220,000. 20% $700,000 12. 12 C) 333,000. D) 444,000. Annual allowance that can be claimed for the 20% pool is: A) 76,000. B) 150,200. C) 171,000. D) 321,200. 13. Annual allowance that can be claimed for the 30% pool is: A) 76,000. B) 150,200. C) 171,000. D) 321,200. 30% $750,000