Blossom Energy Company is erecting an oil platform off the coast of Texas. Blossom is legally required to dismantle and remove the platform at the end of its 10-year useful life. Blossom estimates dismantling and removal costs to be $2060000. Based on a 9% discount rate, the fair value of the ARO is estimated to be $870165. What amount would be recorded as accretion expense in the first year? O $206000 O $78315 O $20600 O $87017