Waterway Company has a mining operation in Alaska and has spent $244,000 for mineral rights, surveys, and excavation costs. The company engineers estimate that the mine containing the placer stream will produce a total of 1,000 tons of the metal. Assume in the first year that the company earned $520,000 in gross revenue and incurred $190,000 in operating expenses, and in the second year, the company earned $310,000 in gross revenue and incurred $170,000 in operating expenses. What is the company's maximum depletion deduction in Years 1 and 2 if the company extracted and sold 320 tons in the first year and 190 tons in the second year