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Alison, a sole trader, prepares accounts to 31 March. On 1 January 2013 she bought a motor car costing £20,000 with CO2 emissions of 134 g/km. Her 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. £2,880 C. £1,280 D. £3,600 |