During $2020,$ Bass Corporation constructed assets costing $$4,000,000.$ The weighted$-$average accumulated expenditures on these assets during $2020$ was $$2,400,000.$ To help pay for construction, $$1,760,000$ was borrowed at $10\%$ on January $1,2020,$ and funds not needed for construction were temporarily invested in short$-$term securities$,$ yielding $$36,000$ in interest revenue. Other than the construction funds borrowed, the only other debt outstanding during the year was a $$2,000,000,10$ year, $9\%$ note payable dated January $1,2014.$ What is the amount of interest that should be capitalized by Bass during $2020?$

$$377,600$

$$240,000$

$$233,600$

$$120,000$