A&Z incurred $435,000 of capitalized costs to develop a uranium mine. The corporation's geologists estimated that the mine would produce 870,000 tons of ore. During the year, 174,000 tons were extracted and sold. A&Z's gross revenues from the sales totaled $556,800, and its operating expenses for the mine were $167,040. Required: Calculate A&Z's depletion deduction. Answer is complete but not entirely correct. Depletion deduction $ 87,000 x