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1. CBA Company needs to capitalize on interest costs during construction, Actual interest incurred is $20,000. Avoidable interest is $25,000. How much should CBA company

1. CBA Company needs to capitalize on interest costs during construction, Actual interest incurred is $20,000. Avoidable interest is $25,000. How much should CBA company capitalize?

a. $5,000 b. $20,000 c. $25,000 d. $45,000

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