A Company constructed a building for $14,000,000. Company accountants determined that the weighted-average accumulated expenditures were $5,600,000, the actual cost of interest was $290,000, and avoidable interest was $250,000. The estimated residual value of the building is $280,000. The company should capitalize interest in the amount of

$290,000.

$250,000.

$5,600,000.

$280,000.