On January 2, 2007, Cynthia Foster purchased land with valuable natural ore deposits for $10 million. The estimated residual value of the land was $2 million. At the time of purchase, a geological survey estimated 2 million tons of removable ore were under the ground. Early in 2007, roads were constructed on the land to aid in the extraction and transportation of the mined ore at a cost of $750,000. In 2007, 50,000 tons were mined. In 2008, Cynthia fired her mining engineer and hired a new expert. New surveys made at the end of 2008 estimated 3 million tons of ore were available for mining. In 2008,150,000 tons were mined. Assuming that all the ore mined was sold, how much was the depletion expense value for 2007 and 2008?