$.$ Blue Co$.$ acquired coal mines for $$86,000,000$ on February $10,20$X$7$ which were estimated to contain $30,000,000$ tons of coal. After all of the coal is mined, the salvage value of the property is estimated at $$5,000,000.$ During $20$X$7,3,000,000$ tons of coal were mined and $2,500,000$ tons of coal were sold. At December $31,20$X$7,500,000$ tons of coal remained in ending inventory. What was the cost of goods sold for the year ended December $31,20$X$7?$