Company A&Z incurred $450,000 of capitalized costs to develop a uranium mine (statutory depletion percentage is 22%). The corporation's geologists estimated that the mine would produce 900,000 tons of ore. During the year, 215,000 tons were extracted and sold. A&Z's gross revenues from the sales totaled $689,000, and its operating expenses for the mine were $200,000.

Calculate A&Z's cost of depletion and percentage depletion and determine which deduction amount should A&Z use? Enter amount _____________. (no commas or dollar signs)