help please

During 2019, Joshua Company constructed asset costing P5,000,000. The weighted average expenditures totaled P3,000,000.

To help pay for construction, P2,200,000 was borrowed at 10% on January 1, 2019.

Funds not needed for construction were temporarily invested in short-term securities yielding P45,000 in interest revenue.

Other than the construction funds borrowed, the only other debt outstanding during the year was a P2,500,000. 10-year, 9% note payable dated January 1, 2018.

what amoung of interest should ne capitalized during 2019?

a. 300,000 b. 150,000 c. 247,000 d. 472,000