Oil and gas properties are entitled to a 15% statutory depletion allowance. Assume that Darlene purchased an oil reserve several years ago. Gross income from the reserve is $90,000 for the year. Taxable income from the reserve, before the depletion deduction, is $50,000. Cost depletion for the year is $6,000. What is Darlene's depletion deduction for the year for tax purposes? $50,000 $13,500 $7,500 $6,000 $0