[单选题]
Malachi commenced trading on 1 September 2015 preparing his first set of accounts for the nine months to 31 May 2016.On 1 November 2015 Malichi purchased a car with emissions of 130grams per kilometre for ￡21,000. 40% of the mileage is for private journeys.What is the maximum amount of capital allowance available for the car for the nine months ended 31 May 2016?
A .￡756
B .￡1,134
C .￡1,701
D .￡2.268
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