Massive Pty Ltd Is a Large Corporate Entity with Annual

Massive Pty Ltd is a large corporate entity with annual turnover of $90 million. What is the maximum deduction that can be claimed by Massive Pty Ltd at the end of the 2019-20 tax year in relation to the following items?
A computer costing $4,500 acquired on 1 July 2019 (effective life self-assessed as four years) .
Costs of $10,000, incurred in raising equity for the business via a prospectus in May 2020.

A) $4,500
B) $6,450
C) $2,250
D) $4,250