Gwyneth is a resident, individual small business taxpayer. As at 3O June 2O21, she had a Generalsmall business pool balance of $41,8OO. During May 2022,Gwyneth purchased a new businessasset at a cost of$180,000. There were nodisposals during the year. Calculate any amounts that are deductible for the 2021/22 tax year. Calculate the closing balance of the asset pool.

a. Deductible amount: $50,000; Closing balance: $171,800
b. Deductible amount: $60,000; Closing balance: $191,800
c. Deductible amount: $40,000; Closing balance: $151,800
d. Deductible amount: $30,000; Closing balance: $131,800