[单选题]
Joseph is self-employed. During the year ended 5 April 2016 he bought a motor car with CO? emissions of 135 grams per kilometre. The motor car is used by an employee, and 40% of the mileage is for private journeys.How should Joseph treat the motor car in calculating capital allowances?
A .As a separate item at the main rate with a private use adjustment
B .Included in the special rate pool
C .Included in the main pool
D .As a separate item at the special rate with a private use adjustment
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