A&Z incurred $$492,500$ of capitalized costs to develop a uranium mine. The corporation$$s geologists estimated that the mine would produce $985,000$ tons of ore. During the year, $197,000$ tons were extracted and sold. A&Z$$s gross revenues from the sales totaled $$630,400,$ and its operating expenses for the mine were $$189,120.$

Required:

Calculate A&Z$$s depletion deduction. The answer is NOT $$98,500$