During 2025, EMC Ca. incurred woighted-average accumwilated expendaures of $1,600,000 during construction of assets that qualified for capitalization of interent. The only debe outstanding during 2025 was a $2,000,000,105, 5-year note payabie dated January 1, 2025 , What is the amount of iriterest that should be capitalized by EMC during 2025? a. $0 b. $40,000 a. $200,000 d $160,000 When valuing raw materials inwentory at lower-of-cost-or-markne what is the moaning of the tarmi "inarsat"? a. Net realizable valie b. Replaciment cost, net reaczable vahue, of net realizatie value less a nocmal proks mactin a Net realcabie valie less a normal trees margit d. Drocuunted present valibe