(a) As from 1 January 2022, a motor car with a retail price of £21,000 is leased for four years at a cost of £300 per month. The car is used only for trade purposes and has an emission rating of 62g/km. How much of the monthly charge should be disallowed when calculating trading profits? 

(b) A sole trader is granted a 15-year lease on premises which he uses for business purposes. He pays a premium of £15,000 and writes off £1,000 per year in his business accounts. How much of the £1,000 should be disallowed each year when calculating trading profits?