HYP operates in the tax jurisdiction of H-land where the currency is the H$. On 1 July 20X4, HYP purchased shares in another company for H$120,000 and incurred broker fees to purchase the shares of H$11,000. On 30 June 20X9 HYP sells the shares for H$185,000 incurring broker fees to sell the shares of H$15,000. H-land allows an annual exemption of H$10,000, indexation allowances of 15% and charges a capital tax rate of 10%. Calculate the amount of the capital tax on the sale of the shares. Do not include symbols, commas or letters in your response