Please explain how to get that $55000

Owen is a sole proprietor of a Small Business Entity (SBE) with a turnover of less than $10 million. He purchased a new hydraulic press for $40,000 (GST exclusive) on 28 May 2017 which is used solely in his manufacturing business. The opening value of his small business pool was $30,000 on 1 July 2016. He sells the press on 30 June 2018 for $14,000 (GST exclusive). What are the Income Tax consequences in the 2017-2018 income year? Case Study 9 J Answer Div 328 capital allowances, small business asset pool, opening value of pool x 30%- $55,000 x 30% ($16,500)