Allan prepares accounts to 5 April each year. His acquisitions and disposals of plant and machinery in the years to 5 April 2023 and 2024 include the following:

Private use of both cars is agreed to be 30%. There is 25% private use of the computer system. Compute the capital allowances available in relation to each of these items for the years to 5 April 2023 and 2024, assuming that Allan does not claim AIA in relation to the computer system.