[2] Harbor Co. began constructing a building for its own use in January of the current year During the current year, Harbor incurred interest of $100,000 on specific construction debt and $40,000 on other borrowings. Interest computed on the weighted average amount of accumulated expenditures for the building during the current year was $80,000. What amount of interest cost should Harbor capitalize? A. $100,000 B. $140,000 C. $80,000 D. $40,000