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On January 1 , year 1 , the Maxlee Company began construction of an office building to be used as its corporate headquarters. The building was completed Jan 31 year 2. Construction expenditures for year 1 , which were incurred evenly throughout the year, totaled $5,000,000. Maxlee had the following debt obligations which were outstanding during all of year 1 : Required: Calculate the amount of interest capitalized in year 2 for the building using the specific interest method