Wetherby Plc purchased a machine on $1$ July $2022$ for $500,000.$ It is being depreciated

on a straight$-$line basis over its useful life of ten years. Residual value is estimated at

$20,000.$ On $1$ January $2023$ following change in legislation Wetherby Co fitted a safety

guard to the machine. The safety guard cost $25,000$ and has a useful life of five years

with no residual value.

Required:

What amount will be charged to profit or loss for the year ended $31$ March $2023$ in respect

of depreciation on this machine? $($Calculate your answer to the nearest whole $)$