In August 2024, Cullumber Helicopters Ltd. purchased a new helicopter for its logging and heavy lift operations at a cost of $0.87 million. Based on past experience, management has determined that the helicopter will have a useful life of 11,000 flying hours, at which time it will have an estimated residual value of $100,000. During 2024 , the helicopter was used for 1,100 flying hours, and in 2025 it was used for 1,350 flying hours. Cullumber Helicopters has a December 31 year end and uses the units-of-production method of depreciation for its helicopters. Determine the depreciation expense on this helicopter for 2025 and its carrying amount at December 31, 2025