[单选题]
K Ltd was incorporated and started trading on 1 July 2016 and prepared its first set of accounts to 31 December 2016. During the six-month accounting period to 31 December 2016, it purchased two vehicles: ￡ 28 November 2016 Motor car [1] (CO2 emissions 146g/km) 15,400 2 December 2016 Motor car [2] (CO2 emissions 111g/km) 30,400 Motor car [1] is used 20% for private purposes by a director of K Ltd.What are the capital allowances to which K Ltd is entitled for the period to 31 December 2016?
A .￡4,122
B .￡3,352
C .￡6,704
D .￡3,229
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