During $2025,$ Coronado Industries incurred weighted$-$average accumulated expenditures of $$1560000$ during construction of assets

that qualified for capitalization of interest. The only debt outstanding during $2025$ was a $$2080000,9\%,5-$year note payable dated

January $1,2025.$ What is the amount of interest that should be capitalized by Coronado during $2025?$

$$0.$

$$140400.$

$$187200.$

$$46800.$