Sam began trading on 1 December 2015 and prepared his first accounts for the 17-month period to 30 April 2017. His expenditure on plant and machinery (other than motor cars) in the period was £300,000, of which £25,000 was spent on 1 December 2015 and the remaining £275,000 was spent on 1 April 2016.

(a) Calculate the maximum AIA available for the 17 months to 30 April 2017.
(b) Calculate the AIA that may be claimed for the period.