After deducting capital allowances for the year to 31 December 2019, the tax written down values of a company's plant and machinery were as follows:

Calculate the capital allowances available for the 15 months to 31 March 2021, assuming 20% private use of the BMW and Audi motor cars by a director of the company.

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General pool Special rate pool 112,500 14,700 (BMW car bought May 2018, 152g/km) The company's next set of accounts covered the 15-month period to 31 March 2021. Plant and machinery bought and sold during this period were: 18 March 2020 31 August 2020 6 November 2020 6 November 2020 29 January 2021 12 March 2021 15 March 2021 Bought plant Sold plant (cost 20,000 in 2016) Sold BMW motor car Bought Audi motor car (emissions 123g/km) Bought motor car (emissions 42 g/km) Bought plant Sold plant (cost 2,000 in November 2019) 40,000 8,500 11,300 25,600 7,100 5,400 2,200