On March $31,2024,$ a company 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 $$303,600,$ with estimated salable rock of $33,000$ tons. During $2024,$ the company loaded and sold $5,600$ tons of rock. On January $1,2025,$ the company estimated that $16,800$ tons still remained. During $2025,$ the company loaded and sold $11,200$ tons. The company uses the units$-$of$-$production method.

The company would record depletion in $2025$ in the amount of:

Note: Round cost per ton to two decimal places.

Multiple Choice

$$181,120.$

$$171,280.$

$$170,200.$

$$168,000.$