Bader Corporation constructed assets costing 1,000,000 During 2021, The weighted-average accumulated expenditures on these assets during 2021 was 600,000. To help pay for construction, 440,000 was borrowed at 10% on January 1, 2021, and funds not needed for construction were temporarily invested in short-term securities, yielding 9,000 in interest revenue. Other than the construction funds borrowed, the only other debt outstanding during the year was a 500,000, 10-year, 9% note payable dated January 1, 2013. What is the amount of interest that should be capitalized by Bass during 2021? O a. 49,400 O b. 51,000. O c. 58,400 d. 60,000