A firm began the construction of its new manufacturing facility in January of 2015. The following expenditures were made on construction in that year: Jan. 1 $150,000 Apr.1 $200,000 Nov.1 $48,000 Debt outstanding the entire year: 5%, $200,000 construction loan 8%, $300,000 note payable not related to construction 10%, $200,000 note payable not related to construction Compute interest to be capitalized using the specific method(use the construction loan first).(please show work) a. $15,400 b.$17,450 c.$19,504 d.$22,060