Batman Inc. is constructing a building. Construction began on January 1, 2020 and was completed on December 31, 2020. All of Batman Inc.s debt was outstanding for all of 2020. Batman Inc. provides the following information:

Item	Amount	Rate
Weighted-average accumulated expenditures	$105,000	N/A
5-year construction loan	$176,000	8%
10-year bond	$328,000	10%
20-year bond	$492,000	15%

What is the avoidable interest for Batman Inc. in 2020?

$13,650

$14,080

$23,310

$8,400