Hahn Co. takes a full year's depreciation expense in the year of an asset's acquisition and no depreciation expense in the year of disposition. Data relating to one of Hahn's depreciable assets at December 31, 2023 are as follows: Acquisition year 2021 Cost P210,000 Residual value 30.000 Accumulated depreciation 144,000 Estimated useful life 5 years Using the same depreciation method as used in 2021, 2022, and 2023, how much depreciation expense should Hahn record in 2024 for this asset? (Do not round off your depreciation rate)