The balance sheet of Mac Company is given below:

Liabilities	Amount	Assets	Amount
Equity Share Capital	P250	Fixed Assets	P400
General reserve	280	Investment	50
Profit or loss Account Current year	30	Stock	460
Secured Loans Long term	300	Debtors	460
Secured Loans Short Term	360	Cash on hand	10
Creditors	150	Miscellaneous Expenditure (not written)	20
Other Liabilities	30
	1.400		1400

Additional Information:

A. From the profit or loss account P90 was transferred to General Reserve during the year.

B. Debt ratio is 57.86%

C. Net profit margin is 2.05%

D. Quick ratio is 1.67

E. Interest coverage ratio is 2.67

F. Tax rate is 40%.

What is the interest expense?