[单选题]
Ella started in business as a sole trader on 6 November 2016 and prepared her first set of accounts to 5 April 2017. On 6 December 2016 she acquired plant at a cost of £95,000.What are the maximum capital allowances that Ella can claim for the period of account to 5 April 207?
A .£68,367
B .£85,433
C .£84,208
D .£95,000
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