QRS ltd purchased a machine on 1 July 2014 for GHS500,000. It is being depreciated on a straight line basis over its expected life of ten years. Residual value is estimated at GHS20,000. On 1 January 2015, following a change in legislation, QRS ltd fitted a safety guard to the machine. The safety guard cost GHS25,000 and has a useful life of five years with no residual value. What is the depreciation charge for this machine in the year ended 31 March 2015?