Zenith Mining Ltd Paid $3 Million for a Mineral Deposit $$\begin{array} { l r } \text { Tonnes of ore mined } & 1000000 \\\text { Tonnes of ore sold } & 900000\end{array}$$

Zenith Mining Ltd paid $3 million for a mineral deposit and spent a further $225 000 in developing the property prior to commencing production on 1 July 20X0.It is estimated that the deposit will produce 25 million tonnes of ore and that the land will have an eventual residual value of $25 000.In addition to the development costs,Zenith spent another $500 000 on infrastructure construction at the mine site.Its mining operations during the year ended 30 June 20X1 resulted in:
$$\begin{array} { l r } \text { Tonnes of ore mined } & 1000000 \\\text { Tonnes of ore sold } & 900000\end{array}$$
The amount to be charged as amortisation of pre-production costs for the year is:

A) $149 000
B) $148 000
C) $128 000
D) $133 200