FY is resident in Country X for tax purposes. For the year ended 31 December 2013, FY's profit before tax was $137,400.

FY's expenses included entertaining $13,240; staff travel and subsistence $17,200 and donations to political parties of $6,120.

FY's statement of financial position at 31 December 2013 included plant and equipment with a carrying value of $108,800. Part of the plant and equipment was purchased on 1 January 2012 at a cost of $56,000 and the remainder was purchased on 1 January 2013 at a cost of $94,000.

FY depreciates all its plant and equipment on the straight line basis at 20% per annum.

What is the tax payable by FY for the year ended 31 December 2013?