fast please

CBS Corporation constructed a building at a cost of 20,000,000. Average accumulated expenditures were 8,000,000, actual interest was 400,000, and avoidable interest was 600,000. CBS records the cost of the building S...............? Select one: O a. 20,600,000 O b. 28,400,000 O c. 28,000,000 O d. 28,600,000 O e. 20,400,000