Early in 20x1, Sparky, Inc. finalized plans to expand operations. Construction of the new office building began on February 1 and was completed on December 31, 20x1. Construction expenditures paid to sub-contractors were made according to the table below. The first expenditure made on Feb 1 included land costs of $200,000. Feb 1 $ 900,000 May 1 $1,200,000 Aug 1 $1,500,000 Nov 1 $ 750,000 Dec 31 $ 500,000 Sparky borrowed a $2,100,000, 8%, 2-year note on February 1st to help finance construction. Interest will be paid annually. The company's only other outstanding debt during all of 20x1 was a $3,000,000, 9%, 10-year note payable, with interest being paid annually. Determine the Original Cost of the Office Building after taking into consideration the capitalization of interest: O $4,650,000 $4,818,000 O $4,844,500 O $4,850,000