Allan prepares accounts to 5 April each year. His acquisitions and disposals of plant and machinery in the years to 5 April 2020 and 2021 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 2020 and 2021, assuming that Allan's entitlement to AIA in both of these years is fully used against other assets.

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8 April 2019 12 May 2019 27 March 2021 27 March 2021 Bought Audi motor car (emissions 108g/km) Bought computer system Sold Audi motor car Bought BMW motor car (emissions 121g/km) 17,500 3,000 14,950 24,000