After deducting capital allowances for the year to 31 December 2016, the tax written down values of a company's plant and machinery were as follows:

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General pool Special rate pool 112,500 14,700 (BMW car bought May 2015, 170g/km) The company's next set of accounts covered the 15-month period to 31 March 2018. Plant and machinery bought and sold during this period were: 18 March 2017 31 August 2017 6 November 2017 6 November 2017 29 January 2018 12 March 2018 15 March 2018 Bought plant Sold plant (cost 20,000 in 2013) Sold BMW motor car Bought Audi motor car (emissions 143g/km) Bought motor car (emissions 72 g/km) Bought plant Sold plant (cost 2,000 in November 2016) 40,000 8,500 11,300 25,600 7,100 5,400 2,200 Calculate the capital allow ances available for the 15 months to 31 March 2018, assuming 20% private use of the BMW and Audi motor cars by a director of the company.