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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

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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 $30,000 on other borrowings. Interest computed on the weighted-average amount of accumulated expenditures for the building during the current year was $80,000. What amount of interest cost should Harbor capitalize

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