During $2022.$ Korea Corporation constructed assets costing $1,000,000.$ The weighted$-$average accumulated expenditures on these assets during $2022$ was $600,000.$ To help pay for construction. $440,000$ was borrowed at $10\%$ on January $1,2022,$ and funds not needed for construction were temporarily invested in short$-$term securities$,$ yielding $9,000$ in interest revenue. Other than the construction funds borrowed, the only other debt outstanding during the year was a $500,000,10-$year $9\%$ note payable dated January $1,2014.$ What is the amount of capitalized borrowing costs by Korea during $2022?$