(c) Opal Ltd has prepared accounts for the 14-month period ended 31 May 2013, and its trading profit for this period is £434,000. This figure is before taking account of capital allowances.

The tax written down value of Opal Ltd’s capital allowances main pool at 1 April 2012 was £62,000. On 10 April 2013, Opal Ltd purchased machinery for £38,200.

Required:
What are the capital allowances for the year?