MPM Ltd is a company manufacturing company. As at 30 June 2021, its list of assets is as

follows:

DETAIL DATE OF

ACQUISITION

COST MUR

Building 2016 3,500,000

Golf Course 2020 6,200,000

Agricultural land 2018 3,750,000

Solare Unit 2021 580,000

Printer 2020 40,000

REQUIRED

Calculate the capital allowance for the year ended 30 June 2021.