$1-$Jebali Company reports gross income of $$677,000$ and other property$-$related expenses of $$440,050$ and uses a depletion rate of $18\%.$

Calculate Jebali's depletion allowance for the current year.

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$2-$Oleander Corporation, a calendar year entity, begins business on March $1,2023.$ The corporation incurs startup expenditures of $$64,000.$

In your calculations, round any division to $2$ decimal places. Round your final answer to the nearest dollar.

If Oleander elects $195$ treatment, determine the total amount of startup expenditures that it may deduct in $2023.$

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