On March 31,2021 , 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 $164,000, with estimated salable rock of 20,000 tons. During 2021 , Belotti loaded and sold 4,000 tons of rock and estimated that 16,000 tons remained at December 31,2021 . At January 1,2022 , Belotti estimated that 20,000 tons still remained. During 2022, Belotti loaded and sold 8,000 tons. Belotti uses the units-of-production method. Belotti would record depletion in 2021 of: Multiple Choice $41,000 $32,800 $30,750 $24,600