D BE10-3 Zhang Company (see BE10-2) borrowed HK$1,000,000 on March 1 on a 5-year, 12% note to help finance construction of the building. In addition, the company had outstanding all year a 10%, 5 year, HK$2,000,000 note payable and an 11%, 4-year HK$3,500,000 note payable Compute the capitalization rate used for interest capitalization purposes. Comnant from BE10.2 and BE10. Comnute avoidable interest for