Selected Data from the Financial Statements for the Years Ended

Selected data from the financial statements for the years ended December 31, Year 2 and Year 1, are presented below:
$$\begin{array} { l r r } & \text { Year 2 } & \text { Year 1 } \\ \text { Property, plant, and equipment }& \$ 14,100 & \$ 12,200 \\\text { Accumulated depreciation }& 4,900 & 4,700 \\\text { Investments } & 450 & 240 \\\text { Short-term debt } & 55 & 57 \\ \text { Lang-term debt }& 1,500 & 1,200 \\\text { Common shares } & 597 & 567 \\\text { Share Repurchase--common shares } & ( 21 ) & ( 21 ) \\\text { Retained earnings } & 3,522 & 3,426 \\\text { Net income } &770&713\end{array}$$ The following additional information was obtained from the company's records:
1. Cash addituns to property, plant, and equpment during Year 2 were $2,300. An additional \$250 of plant assets were acquired through debt in anoncash transaction. Depreciation expense for Year 2 was $400. Gains an disposals of property, plant and equipment during Year 2 were $40.

2. The cash proceeds from the sale of investments in Year 2 were $\$ 120$ . There was a $\$ 30$ gain an the sale of the investments.

3. Praceeds fram lang-term debt issued during Year 2 were $\$ 200$ .

4. The issuance of common shares totalled $\$ 30$ in Year 2.
-Refer to Maritime Marine Services.What was the amount of accumulated depreciation on the property,plant,and equipment disposed of during Year 2?