China Unicom Ltd self-constructed a factory building. - The project began on January 1st, 2021 and was completed on December 31st, 2021. - A total of $900,000 of expenditures were incurred evenly throughout the year. - On January 1st, 2021, China Unicom Ltd issued a $675,000 construction loan with a 9.5% to finance the project. - In addition to the construction loan, China Unicom Ltd had a $1,350,000 general loan with a 8.75% interest rate outstanding during the year 2021. China Unicom Ltd follows the specific interest method. How much interest cost should it capitalize during the year 2021?