4. Wanda Bhd borrowed RM2 million on 1 January 2020 to construct a building. Construction began on 1 January 2020 and is scheduled to be completed within a year. Interest on the loan was charged at 7% per annum. Since Wanda Bhd did not need the full amount of the loan in the first quarter of the construction, it deposited RM800,000 in a fixed deposit which yielded an interest of 2% per annum. Construction costs (excluding interest) incurred on the building was RM3 million. Required: (a) Compute total borrowing costs to be capitalized for the construction of the building for the year ended 31 December 2020. (7 marks) (b) Compute total costs of the building