XYZ Ltd$.,$ a Hong Kong company, incurred the following capital expenditures during the current year:

Purchase of computers AA$30\%100,000$

Tax written down values $($WDV$)$ of plant and machinery brought forward from the previous year of assessment are as follows:

$20\%30\%$

Total WDV b$/$f: $0200,000$

Compute XYZ Ltd$.\text{'}$s total plant and machinery depreciation allowances for the current year.

Hint: do you depreciate things that you can immediately deduct?