$($B$)$ The Serfling Company wanted to construct a building to be used in its rifle manufacturing company. On Apnil $1,2021$ Serfling borrowed $590,000$ from the Greeley Bank, $6\%$ interest, payments due on April $1$ each year, due in $8$ years $($his only debt$).$ On this date, Serfling began work on the building. Serfling paid his contractor payments of $$25,000$ on April $1,$ $$50,000$ on August $1,$ and $$30,000$ on October $1$ and $$10,000$ on November $1.$ The building was ready to be used on November $1,2021.$ Serfling has a $12/31$ year end. What is the Cost of the Building $($all costs$)?$ Interest Expense For $2021?$ Work for Cost? Work for Interest Expense?