During 2020, Gamma Corporation constructed assets costing $4,000,000. The WAAE on these assets during 2020 was $2,400,000. To help pay for construction, a one-year $1,760,000 note was borrowed at 10% on January 1, 2020. The only other debt outstanding during the year was a $2,000,000, 10-year, 9% note payable. What amount of interest should be capitalized by Gamma during 2020? O $233,600 $356,000 $176,000 $229,200