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.As mentioned above, sustaining capital will be required during the mine life. The major expenditures will be required at the end of year $6,$ when the mobile fleet will need to be replaced $($$$6$ million$)$ and the tailings dam raised $($$$4$ million$).$ There will also be a need to refresh computer equipment at the end of years $4$ and $8($$$250,000$ each time$)$ and to replace office equipment at the end of year $6($$$250,000).$ A nominal amount of salvage value $($$$250,000)$ is expected to be recoverable from the fixed plant at the end of the mine life, and you should assume that that amount will be recovered as expected.

$1$ calculate depreciation using straight line method, sum of years digit and units of production

$2.$calculate annual depletion

$3.$ Calculate amortization