MX is resident in Country X for tax purposes.Part of MX's plant and equipment was purchased on 1 October 2012 at a cost of $112,000and the remainder was purchased on 1 October 2013 at a cost of $188,000.MX depreciates all its plant and equipment on the straight line basis at 20% per annum.For the year ended 30 September 2014 MX's profit before tax was $291,100.MX's expenses included entertaining $22,120; staff travel and subsistence $41,300 anddonations to political parties of $9,440.

Calculate the tax payable by MX for the year ended 30 September 2014.