Talat owns a large retail business and prepares accounts to 31 December each year. The written down value of his plant and machinery after deducting capital allowances for the year to 31 December 2016 was as follows:

(i) All of the plant and machinery other than motor c ars was sold for £ 240,000. This consisted of £ 150,000 for main pool items and £ 90,000 for special rate items. All items were sold for less than original cost.
(ii) Talat took over the BMW car. Its market value on 31 March 2018 was £25,000.
(iii) The only other car remaining was the one acquired in October 2017 and Talat gave this to his brother, who will be using it for private purposes. The market v alue of the car on 31 March 2018 was £6,300.
Prepare the capital allowances computations f or the year to 3 1 December 2017 and for the period from 1 January 2018 to 31 March 2018.

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113,210 9,900 14,500 Main pool Special rate pool VW motor car (30% private use by Talat) He had the following transactions during the year to 31 December 2017: 6 January 2017 6 January 2017 1 April 2017 23 May 2017 12 June 2017 5 October 2017 5 October 2017 18 November 2017 Sold VW motor car Bought BMW motor car (emissions 124g/km) Sold plant (original cost 1,000 in December 2016) Bought lifts and air conditioning systems Bought plant Sold main pool car (original cost 7,500 in 2014) Bought car (emissions 131 g/km) Sold plant (original cost 4,200 in 2012) 17,200 32,000 1,150 100,850 112,550 3,000 8,200 1,310 The lifts and air conditioning systems bought in May 2017 qualify as "integral features" for capital allowances purposes. Private use by Talat of the VW and BMW motor cars has been agreed with HMRC to be 30%. There were no capital transactions between 1 January 2018 and 31 March 201 8, when Talat ceased trading and sold his business. The plant and machinery was disposed of (on 31 March 2018) as follows: