following information is available related to O&G operations Ghada Oil Company begin operations in 2019. Ghada Company use full cost method approach to record transactions. The Date 1/1/19 4/2/19 Items Acquisition cost Drilling cost Lease A $20,000 Well 1 (exploratory) Lease B $30,000 Well 1 (exploratory) IDC: $250,000 LWE: $200,000 IDC: $300,000 LWE: $250,000 31/12//19 Drilling result Proved Well dry Abandoned well 5/1/2020 16/2/2020 31/12/2020 31/12/2020 Successful development $400,000 well drilled Tanks, separators etc $200,000 installed Future development costs $300,000 Production during the Oil: 50,000 bbl year Gas: 100,000 Mc Estimated proved Oil: 300,000 bbl reserves Gas: 900,000 Mct Selling Price Oil: $140/bbi Gas: $30/ Mch 31/12/2020 31/12/2020 31/12/2020 Current price (closing Oil: $120/bb! 31/12/2020 31/12/2020 Future development costs Production during the year $300,000 Oil: 50,000 bbl Gas: 100,000 Mcf 31/12/2020 Estimated proved reserves Oil: 300,000 bb! Gas: 900.000 Met 31/12/2020 Selling Price Oil: $140/ bbl Gas: $30/ Mch 31/12/2020 Current price (closing Price) Oil: $1207 bbl Gas: $23/ Mch How much is DD&A for 2020 assuming all possible cost exclusions and using a revenue method? O A $206,158 O B. $289,355 OC $292,354 OD. $287,856