Alzparker Company constructed a building at a total actual cost of $28,000,000. Average accumulated expenditures during the construction period amounted to $21,000,000. As a result of financing arrangements, actual interest was $1,820,000, and avoidable interest was $1,400,000. What is the capitalizable cost of the equipment? OA. $29,820,000 . s31"220,000 O c. $22,820,000 O D. $29,400,000