During 2020, Blue Spruce Ito Corporation constructed and manufactured certain assets and incurred the following borrowing costs in connection with these activities: For situation 2, assuming the effect of capitalization of borrowing costs is material, what is the total amount of borrowing costs to be capitalized? (If an answer is zero, please enter 0 . Do not leave any fields blank.) During 2020, Blue Spruce Ito Corporation constructed and manufactured certain assets and incurred the following borrowing costs in connection with these activities: For situation 2, assuming the effect of capitalization of borrowing costs is material, what is the total amount of borrowing costs to be capitalized? (If an answer is zero, please enter 0 . Do not leave any fields blank.)