32. Dimitri expects to recover 100,000 barrels of oil. Intangible drilling and development costs are $125,000 and are charged to expense. Other expenses are $50,000. During the year, 20,000 barrels of oil are sold for $650,000. Dimitri's depletion deduction is A) $100,000 B) $112,500 C) $160,000 I D) $600,000 33. A purchaser of the assets of a business must allocate the purchase price to the individual assets in accordance with the written agreement between the purchaser and the seller. Which of the following assets would be least preferred for purposes of allocating value from the purchaser point of view? A) goodwill B) equipment C) office building D) inventory