A coal mine cost $1,009,000 and is estimated to hold 56,000 tons of coal. There is no residual value. During the first year of operations, 7,000 tons are extracted and sold. Calculate depletion expense for the first year. (Round any intermediate calculations to the nearest cent.) A. $ 126 comma 140 $126,140 B. $ 201 comma 800 $201,800 C. $ 100 comma 900 $100,900 D. $ 151 comma 350