33. The W.D.V. of a block (Plant and Machinery, rate of depreciation 15%) as on 1.4.2020 is 3,20,000. A second hand 'machinery costing 50,000 was acquired on 1.9.2020 through account payee cheque but put to use on 1.11.2020. During Jan 2021, part of this block was sold for 2,00,000. The depreciation for A.Y.2021-22 would be