Balance sheet data for Earth Energy as of 12/31/09 is as follows for Lease F:

Leasehold costs	$250,000
Less: Accumulated DD&A	($70,000)
Net leasehold costs	$180,000
Wells and related E&F—IDC	$1,600,000
Less: Accumulated DD&A—IDC	($550,000)
Net wells and related E&F—IDC	$1,050,000
Wells and related E&F—L&WE	$950,000
Less: Accumulated DD&A—L&WE	($100,000)
Net wells and related E&F—L&WE	$850,000

Earth’s activities during 2010 related to Lease F were as follows:

Exploratory dry hole drilled	$400,000
Development dry hole drilled	$420,000
Tanks, separators, etc., installed	$170,000
Production	160,000 bbl
Proved reserves, 12/31/10	1,600,000 bbl
Proved developed reserves, 12/31/10	1,300,000 bbl

Requirement:
 Calculate the Exploration Expense for 2010.