On 1 April 20X0 Slow and Steady Co held non-current assets that cost $312,000 and had accumulated depreciation of $66,000 at this date. During the year ended 31 March 20X1, Slow and Steady Co disposed of non-current assets which had originally cost $28,000 and had a carrying amount of $11,200. Slow and Steady Co's policy is to charge depreciation of 40% on the reducing balance basis, with no depreciation charged in the year of disposal. What is the depreciation charge to the statement of profit or loss for the year ended 31 March 20X1?