10. On March 1, 2021, Seaview Co. entered into an agreement with the state of Alaska to obtain the rights to operate a mineral mine for $6 million. The mine is expected to produce 100,000 tons of mineral. As part of the agreement, Shipley agrees to restore the land to its original condition after mining operations are completed in approximately five years. Management has provided the following possiblo outflows for the restoration costs that will occur five years from now: Shipley oredi-adjusted risk-free inferest rate is 10%. Duing 2021, Shipley extracted 18.000 tons of ere from the mine. Hew much accretion expense wat the company record in ta income statement for the 2021 fiscal yean? A) $30,326. ) $27,294 $24.837 D) $20,697