On January 1, 2021, Damme, Corp. purchased a new conveyor belt for $566,000. The estimated salvage value of this new equipment is $35,000 and its estimated useful like is 11 years or 3,000,000 units transported. The new belt transported 164,000 units in 2021 and 262,000 units in 2022. Based on these numbers, what will Damme, Corp. report as accumulated depreciation on December 31, 2022 if it uses the units-of-production method?

$96,545

$46,374

$75,402

$187,107