During 2014, Bass Corporation constructed assets costing $3,000,000. The weighted-average accumulated expenditures on these assets during 2014 was $1,800,000. To help pay for construction, $1,320,000 was borrowed at 10% on January 1, 2014, and funds not needed for construction were temporarily invested in short-term securities, yielding $27,000 in interest revenue. Other than the construction funds borrowed, the only other debt outstanding during the year was a $1,500,000, 10-year, 9% note payable dated January 1, 2008. What is the amount of interest that should be capitalized by Bass during 2014?

a. $180,000.

b. $90,000.

c. $175,200.

d. $283,200.