The accounting profit before tax for Y Ltd for the year ended 30 June 2020 was $100 000.

Additional information:

• Plant was acquired by Young Ltd on 1 July 2019 for $350 000
• For accounting purposes, plant is depreciated using the straight-line method over 27 years, to a residual value of nil.
• For tax purposes, plant is depreciated using the straight-line method over 10 years, to a residual value of nil.
• The tax rate is 30% per annum.

Required:

What is the amount of current tax payable by Young Ltd for the year ended 30 June 2020?

Please round your result to the nearest dollar