Lindsey purchased a uranium interest for 10,000,000 on January 3, when recoverable reserves were estimated at 200,000 units. A total of 10,000 units were extracted in 2018 and 7,000 units were sold in 2018. Gross income from the property was 2,800,000 ad taxable income without the allowance for depletion was 1,000,000. Determine her depletion deduction for 2018. the percentage depletion rate is 22%