small gold mine that will produce $292,000$ ounces of gold over a $12-$year mine life. The total initial capital cost to build the mine is US$$38\mathrm{.}65$ million, with an estimated $$10\mathrm{.}75$ million of sustaining capital required in later years. Another $$13\mathrm{.}3$ million of costs have been capitalized during the acquisition, exploration and development phases of the project. An additional $$1$ million of capitalized transaction costs $($financial advisory fees and legal expenses$)$ from the acquisition and development phases of the project will also be amortized over the life of the project.For depreciation purposes, the estimated economic or useful lives of the project's asset groups are as follows:Fixed plant $=12$ yearsMobile equipment $=6$ yearsTailings disposal facility $=6$ yearsComputer hardware, software and related equipment $=4$ yearsOffice equipment $=6$ yearsCapitalized costs that are eligible for depletion include acquisition costs of the property, capitalized exploration and development costs, costs of access roads and infrastructure, and estimated expenses for reclamation and remediation.

$1.$Calculate depreciation using straight line method, units of production and sum of years digits.

$2.$ Use Straight line method to calculate amortization

$3.$use units of production to calculate annual depletion