A\&Z incurred $495,000 of capitalized costs to develop a uranium mine. The corporation's geologists estimated that the mine would produce 990,000 tons of ore. During the year, 198,000 tons were extracted and sold. A\&Z's gross revenues from the sales totaled $633,600, and its operating expenses for the mine were $190,080. Required: Calculate A\&Z's depletion deduction