On March 31, 2013, M. Belotti 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 $167,200, with estimated salable rock of 22,000 tons. During 2013, Belotti loaded and sold 5,900 tons of rock and estimated that 16,100 tons remained at December 31, 2013. At January 1, 2014, Belotti estimated that 11,800 tons still remained. During 2014, Belotti loaded and sold 17,700 tons. Belotti would record depletion in 2013 of (Do not round depletion rate per ton):

a)	$44,840.
b)	$43,725.
c)	$61,272.
d)	$33,630.