Balance sheet data for Eclipse Oil Company as of 12/31/20 is as follows for Lease Q:

Leasehold costs	$525,000
Less: Accumulated DD&A	($180,000)
Net leasehold costs	$345,000
Wells and related E&F—IDC	$2,700,000
Less: Accumulated DD&A—IDC	($1,100,000)
Net wells and related E&F—IDC	$1,600,000
Wells and related E&F—L&WE	$1,500,000
Less: Accumulated DD&A—L&WE	($210,000)
Net wells and related E&F—L&WE	$1,290,000

Eclipse’s activities during 2021 related to Lease Q were as follows:

Exploratory dry hole drilled	$675,000
Development dry hole drilled	$720,000
Tanks, separators, etc., installed	$280,000
Production	270,000 bbl
Proved reserves, 12/31/21	2,700,000 bbl
Proved developed reserves, 12/31/21	2,400,000 bbl

Requirement:
 Calculate the Accumulated Depreciation for 2021.