find amount of interest.

In early February 2020, Bridgeport Corp. began construction of an addition to its head office building that is expected to take 18 months to complete. The following 2020 expenditures relate to the addition: On February 1, Bridgeport issued a $102,000, three-year note payable at a rate of 11% to finance most of the initial payment to the contractor. No other asset-specific debt was entered into. Details of other interest-bearing debt during the period are provided in the table below: What amount of interest should be capitalized for the fiscal year ending December 31,2020 , according to IAS 23? (Do not round intermediate calculations. Round capitalization rate to 2 decimal places, e.s.52.75\% and final answer to 0 decimal places, e. . 5. 5.275.)