On 31 October 2023, Ubuntu (Pty) Ltd acquired and brought into use a new (unused) mainframe file server (non-manufacturing asset) for R460 000. On 1 December 2024, the company incurred moving costs of R55 000 to move the asset from its Johannesburg branch to its Durban branch.

Calculate the total capital allowance to be claimed by Ubuntu (Pty) Ltd on the asset for the 2025 year of assessment ending 28/29 February. Assume Ubuntu (Pty) Ltd is a Small Business Corporation, as defined in the Act.