During $2025,$ Sheffield Corp. incurred weighted$-$average accumulated expenditures of $$1740000$ during construction of assets that qualified for capitalization of interest. The only debt outstanding during $2025$ was a $$2090000,11\%,5-$year note payable dated January $1,2025.$ What is the amount of interest that should be capitalized by Sheffield during $2025?$

$$229900.$

$$191400.$

$$0.$

$$38500.$