Capital Allowances

Hello Sir,
I have a question from Kaplan Exam kit named ETHEL there is a transaction :
Business started 6th April 24 to 5th Mar 25
On 1 June 2024, Ethel paid a car dealer £14,000 by cheque for a car with CO2 emission of 40 grams per kilometre. She also made totalling £3,000 related to running costs of the car for the year. She had used the car 40% of the time for private purposes and she drove 11,000 business miles during the year.

The requirement is to calculate Trading Profit under ACCRUAL basis….

My question is only while calculating the capital allowance on Car:
14000*18%*10/12 *60% = 1,260

But the examiner did not apportioned it with month
14000*18%*60% = 1,512

Why?? We apportion it by months to get Closing TWDV in every pool when its required. But in this situation why we did not computed?