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Gregory, a sole trader, prepares accounts to 31 March. On 1 January 2013 he bought a motor car, costing £20,000 with CO2 emissions of 134 g/km, for the use of an employee. The employee's agreed business use of the car is 80%. Capital allowances on the car for the year ended 31 March 2013 are: A. £3,000 B. £1,280 C. £3,600 D. £2,880 |