It seems that one never gets the full capacity of memory claimed for a device or a card.
I just inserted a blank 32 GB micro SD card into a tablet today. It only has 29 GB of free space even though I have not put a single file on it yet and even though it does not have the OS of a tablet, phone or ereader preinstalled on it.
I think you will find that this is quite common. You never receive the fully capacity stated on a device or on a card. So if you need 32 GB of free space, you need to get a card or device that is rated as more than 32 GB.
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