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At 1 Jan 20X8 a company held non-current assets that cost 740,000 and had accumulated depreciation of 324,000 at that date. During the year ending 31 Dec 20X8, the company disposed of non-current assets which had originally cost 153,000 and had a carrying value of 25,000.

The company's depreciation policy is to charge depreciation of 30% on the reducing balance basis, with no depreciation charged in the year of disposal.

What is the depreciation charge to the statement of profit of loss for the year ended 31 Dec 20X8?

		176,100
		78,900
		117,300
		124,800