On March $31,2024,$ a company purchased the right to remove gravel from an old rock quarry. The gravel is to be sold as roadbed for highway construction. The cost of the quarry rights was $$234,000,$ with estimated salable rock of $30,000$ tons. During $2024,$ the company loaded and sold $4,500$ tons of rock. On January $1,2025,$ the company estimated that $13,500$ tons still remained. During $2025,$ the company loaded and sold $9,000$ tons. The company uses the units$-$of$-$production method.

The company would record depletion in $2025$ in the amount of:

Note: Round cost per ton to two decimal places.

Multiple Choice

$$134,770.$

$$135,850$

$$132,570.$

$$145,690.$