5. (5 points) On January 1, Model Inc. began construction of a small building, which ended on December 31 . The following expenditures were incurred for construction: January 1 July 1 December 31 The building was completed and occupied on December 31. To help pay for construction $5,000,000 was borrowed on January 1 on a 8% three-year note payable. The company also has debt outstanding during the year of $20,000,000 bond at 10% issued one year ago. Instructions L=SpecI10AdU10%issuedone (a) (b) Calculate the weighted-average accumulated expenditures. Calculate avoidable interest (capitalizable interest)