问题详情

XYZ Co. Ltd. pays $500 000 for land that contains an estimated 500 000 board feet of timber. The land can be sold for $100 000 after the timber has been cut. If XYZ harvests 200 000 board feet in the year of purchase, how much depletion should be recorded？______.
A．$160 000
B．$200 000
C．$100 000
D．$80 000请帮忙给出正确答案和分析，谢谢！