LoJo Developers Inc. purchased a coal mine for $$10,000,000.$ As a condition of the purchase, LoJo

agreed to restore the land after mining operations ceased. Restoration costs are estimated at $$2,500,000.$

The proper accounting for these restoration costs is:

A$.$ Expense them as incurred.

B$.$ Capitalize and depreciate them over the estimated life of the mine.

$($C$)$ Add them into the depletion base of the mine.

D$.$ Subtract them from the depletion base of the mine.