Alzparker Company constructed a building at a total actual cost of $ 25 comma 000 comma 000. Average accumulated expenditures during the construction period amounted to $ 18 comma 000 comma 000. As a result of financing? arrangements, actual interest was $ 2 comma 120 comma 000?, and avoidable interest was $ 1 comma 500 comma 000. What is the capitalizable cost of the? equipment? A. $ 20 comma 120 comma 000