help please

During 2020, Oriole Company constructed assets costing $4080000. The weighted average accumulated expenditures on these assets during 2020 was $2370000. To help pay for construction, $1750000 was borrowed at 9% on January 1, 2020, and funds not needed for construction were temporarily invested in short-term securities, yielding $40000 in interest revenue. Other than the construction funds borrowed, the only other debt outstanding during the year was a $2030000, 10-year, 8% note payable dated January 1, 2014. What is the amount of interest that should be capitalized by Oriole during 2020? $106650. $213300 O $326400. $207100