Fasset Ltd held Motor Vehicles as fixed assets at the year-end 31 Dec 2019 comprising total cost of 410,000 and accumulated depreciation of 108,000. The following occurred during the year ending 31 Dec 2020: i) Fasset acquired a new vehicle for a cost of 28,000. ii) One of the motor vehicles bought in June 2017 at a cost of 40,000 had to be scrapped for zero value after irreparable mechanical failure. iii) Another vehicle bought in January 2019 had to be repaired at a cost of 5,000 to restore it to normal working order. Motor Vehicles are depreciated at 20%pa on a reducing balance basis. All additions are charged a full year of depreciation in the year of acquisition. What is the total depreciation charge for motor vehicles for the year ended 31 Dec 2020