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 $$263,500,$ with estimated salable rock of $31,000$ tons. During $2024,$ The company loaded and sold $4,100,$ tons of rock and estimated that $26,900$ tons remained on December $31,2024.$ On January $1,2025,$ the company estimated that $8,200$ tons still remained. During $2025,$ the company loaded and sold $12,300$ tons. The company uses the units$-$of$-$production method.

The company would record depletion in $2024$ in the amount of: Note: Do not round depletion rate per ton.

Multiple Choice

$$26,138.$

$$40,162.$

$$33,255.$

$$34,850.$