Brick Company started construction of a new office building on January 1,2019, and moved in to the finished bui $1,000,000 was paid on March ilding on July 1,2020. Of the building's $3,000,000 total cost 1,2019, $600,000 was paid on September 1,2019 and the balance was paid in 2020. Brick's incremental borrowing son period and the total amount of interest incurred by Brick during 2019 and 2020 w construction rate was 8% throughout the 200,000 and $220,000, respectively. What is the amount of interest expense to be capitalized by Brick as part of its building cost in 2019 (ONLY)? Show computations