Cap Int example Company Y starts a construction of a motel on March 31, 2021, expected to complete by April 30, 2022. No new loans were required to fund construction. Y has 2 notes outstanding throughout the construction period. The company's fiscal year- end is December 31. $ 4m, 6% note $16m 10% bond Construction expenditures incurred were as follows: March 31, 2021 $4,000,000 June 30, 2021 6,000,000 November 30, 2021 1,800,000 February 28, 2022 3,000,000 *Compute the capitalized interest for 2021 and 2022