During 2018, Dosekis Co. calculated weighted- average accumulated expenditures of $400,000 after construction of assets that qualified for capitalization of interest. The only debt outstanding during 2018 was a $500,000, 10%, 5-year note payable dated January 1 2015 What is the amount of interest that should be capitalized by Dosekis during 2018? OA. $50,000 O B. $10,000 O C. $40,000 D. $80,000