Open Tuition multiple choice question

Could you show me the workings to the question I have posted below please. 1. On 1 February, 2013 Alain commenced drilling for gas from an undersea gas field. the extraction of gas causes damage to the seabed involving costs of restoration of $12,000 per million cubic litres of gas extracted (ignore discounting) During the year ended 31 January Alain extracted 200 million cubic litres of gas. Alain is, in addition, required to dismantle the drilling equipment at the end of the ten year licence period. The estimated cost on 1 February, 2013 of dismantling on 31 January, 2023 is $30 million. Alain's cost of capital is 8% and the value of $1 in ten years' time is 46 cents What is the total provision that Alain would report in its statement of financial position as at 31 January, 2014 in respect of its gas extraction operations