29. During 2010, Bass Corporation constructed assets costing 1,000,000. The weighted-average accumulated expenditures on these assets during 2010 was 600,000. To help pay for construction, 440,000 was borrowed at 10% on January 1, 2010. Other than the construction funds borrowed, the only other debt during the year was a 500,000, 10-year, 9% note payable dated January 1, 2004. What is the amount of interest that should be capitalized by Bass in 2010?A. 60,000.B. 30,000.C. 58,400.D. 94,400.