Alberta-based ACME used a depletion factor of $ 2,500 per 100 tons to fully recoup the $ 35 million investment it made in its coal mine that produces premium sodded lean metallurgical coal. For the steel sector, Depletion depreciation deduction has so far totaled 24.8 million. A new study to assess mining reserves indicates that only 800,000 tons of salable coal remain. What is the new exhaustion factor that applies following this new study