5. (5 points) Rick purchased a uranium interest for $10,000,000 on January 6, 2021 when recoverable reserves were estimated at 200,000 units. A total of 10,000 units were extracted in 2021 and 7,000 units were sold for $400/unit . Gross income from the property was $2,800,000 and expenses (excluding depletion) were $1,000,000 a. What is the amount of the cost depletion deduction? b. What is the amount of the percentage depletion deduction? (The applicable percentage is 21%)