$1$a$.)$ Company A had the following loans outstanding for the entire year:AmountInterest RateSpecific construction loan$$100,00010\%$General loan$2,000,00012$The company began the self$-$construction of a building on January $1.$ The following expenditures were made during the year:January $1$$$100,000$May $1200,000$November $1300,000$Total$$600,000$Construction was completed on December $31.$ Compute the amount of interest capitalized during the year.$*$ $$60,000*$ $$70,000*$ $$32,000*$ $$48,000$

$1$b$.)$Company D has decided to use group depreciation based on the straight$-$line depreciation method. The initial pool of assets on which the group depreciation rate is based is as follows:Acquisition CostSalvage ValueUseful LifeAsset $1$$$64,000$$$4,0006$ yearsAsset $290,00010,00010$Asset $342,0006,0009$Asset $430,00005$After using these four$$assets to compute the group depreciation rate, the company purchased a similar asset, Asset $5,$ on January $1$ for $$50,000.$ What is the total annual depreciation expense for this group of Assets $1$ through $5?*$ $$34,195*$ $$33,445*$ $$38,225*$ $$30,795$

$1$c$.)$ Kaylyn Company purchased an intangible asset for $$450,000$ on January $1$ of Year $1.$ On January $1$ of Year $2,$ the asset was evaluated to determine whether it was impaired. As of January $1$ of Year $2,$ the intangible asset was expected to generate future cash flows of $$35,000$ per year $($at the end of the year$).$ The appropriate discount rate is $13\%$ compounded annually. This intangible asset has an indefinite, or infinite, life.What impairment loss should be recognized in Year $2?*$ $$123,343*$ $$180,769*$ $$0*$ $$100,000$