On 31 August 2024, Ubuntu (Pty) Ltd purchased a second-hand manufacturing building from MKM (Pty) Ltd for R6 500 000. MKM (Pty) Ltd claimed an allowance on the building when it originally purchased the building new for a cost price of R4 200 000 on 1 March 2024. Ubuntu (Pty) Ltd will primarily use the building in an approved manufacturing process.

Calculate the capital allowance available to Ubuntu (Pty) Ltd on the building for the 2025 year of assessment ending 28/29 February. Assume Ubuntu (Pty) Ltd is not a Small Business Corporation, as defined in the Act.