Mine Co commissioned an opencast mine on $1$ April $20$X$0.$ The mining operation is expected to be completed on $31$ March $20$X$5$ and on this date the operating licence requires that Mine removes its plant and restores the land. At $31$ March $20$X$1$ the following costs were estimated:

$($i$)$ Removal of plant and other site preparation work, which was installed at the time of commissioning. The cost is estimated at $$10$ million.

$($ii$)$ Restoration of site damage which is progressively created as material is extracted from the mine. An independent surveyor has estimated that the total cost for the restoration of the damage at $31$ March $20$X$5$ will be $$20$ million. The restoration cost for the extraction to date is estimated at $$3$ million.

What provision should Mine Co include in the $31$ March $20$X$1$ financial statements? Ignore discounting.

Please select the right answer.

$$30,000,000$

$$3,000,000$

$$10,000,000$

$$13,000,000$