3 On 1 January 2019, a non-current asset was purchased at a cost of $290000. Delivery and installation costs of $10000 were also paid.
The reducing balance method is used to depreciate the asset at a rate of 20% per annum. A full year's depreciation is charged in the year of acquisition and none in the year of disposal.
On 31 December 2021, the non-current asset was sold for $205000. Disposal costs of $5000 were also paid.
What was the profit on disposal?