CoursHeroTranscribedText: During 2020, Blue Spruce Ito Corporation constructed and manufactured certain assets and incurred the following borrowing costs in connection with these activities: Borrowing Costs Incurred Warehouse constructed for Blue Spruce Ito's own use $30,900 Special-order machine for sale to unrelated customer, produced according to customer's specifications 11,300 Inventories routinely manufactured, produced on a repetitive basis, that require many months to complete 7,850 For situation 2, assuming the effect of capitalization of borrowing costs is material, what is the total amount of borrowing costs to be capitalized? (If an answer is zero, please enter 0. Do not leave any fields blank.) Capitalized borrowing