car exp sole trader

this is a tax pre dec mock. someone solved this on youtube

im only providing details of concerned part of qtn

anya purchade car on 15 june for 11500 which she uses 60% for business use. the car has c02 emisiions of 47gms. she drove 23000 miles nd incurred 2300 of running exp. she chooses to use flat rate system

here when qtn says flat rate we shld use only amap calculation right. but in solution they deducted both amap nd also gave cap allowances. from trading profits.

i even checked study hub which says running exp nd cap allowwances go together

can u just clarify this