Jack acquires an oil well for $$450,000.$ The estimate of recoverable units is $15,000$ barrels. The expected useful life of the well is

$6$ years. Jack produces $2,500$ barrels during the year and sells $2,000$ barrels for $$100,000.$ The taxable income from the activity, excluding the depletion deduction, is $$80,000.$ The depletion percentage for oil is $15\%.$

What is Jack's depletion deduction?