Harbor Co. began constructing a building for its own use in January of the current year.During the current year, Harbor incurred interest of $45,000 on specific construction debt, and $50,000 on other borrowings.Interest computed on the weighted-average amount of accumulated expenditures for the building during the current year was $90,000.What amount of interest cost should Harbor capitalize?

Select one:

a.$45,000

b.$95,000

c.$90,000

d.$185,000

e.$135,000