Crane Company purchases an oil tanker depot on January $1,2020,$ at a cost of $$2,436,000$ for cash. Crane expects to operate the depot for $10$ years, at which time it is legally required to dismantle the depot and remove the underground storage tanks. It is estimated that it will cost $$323,000$ to dismantle the depot and remove the tanks at the end of the depot's useful life.