Below is an instruction that describes a task. Write a response that appropriately completes the request in English. Please answer in English.

### Instruction:
A mum ordered 80 cupcakes for her daughter's birthday. Half of them are gluten-free. There are 24 vegan cupcakes and half of them are also gluten-free.  How many are non-vegan cupcakes that also contain gluten?

### Response:
Gluten-free cupcakes = 80 / 2 = <<80/2=40>>40
Vegan cupcakes = 24 / 2 = <<24/2=12>>12
40 + 12 = <<40+12=52>>52
There are 52 - 24 = <<52-24=28>>28 non-vegan cupcakes that contain gluten.
#### 28