During 2022, Jimmy Co. incurred weighted-average accumulated expenditures of $1,600,000 during construction of assets that qualified for capitalization of interest. The only debt outstanding during 2022 was a $2,000,000, 4.5%, 6-year note payable dated January 1, 2022. What is the amount of interest that should be capitalized by Jimmy during 2022? a. $72,000. b. $40,000. c. $90,000. d. $10,000. C C