On 1 January 2022, Toy Ltd acquired all the issued shares of Dragon Ltd. All the assets and liabilities of Dragon Ltd were recorded at amounts equal to their fair values at the acquisition date, except for the plant. The carrying amount of the plant was $120 000 and its fair value was $66 000. It was estimated that the plant had a further life of 5 years. Dragon Ltd depreciates the plant on a straight-line basis. The company tax rate is 30%. Required: What is the amount of adjustment required for the consolidated "Depreciation expense" at 30 June 2023?