I need help answering this question please

On December 31, 2016, Sunland Inc. borrowed $4,140,000 at 13% payable annually to finance the construction of a new building. In 2017, the company made the following expenditures related to this building: March 1, $496,800: June 1, $828,000: July 1, $2,070,000: December 1, $2,070,000. The building was completed in February 2018. Additional information is provided as follows. 1. Other debt outstanding 10-year, 14% bond, December 31, 2010, interest payable annually $5,520,000 6-year, 11% note, dated December 31, 2014, interest payable annually $2,208,000 2. March 1, 2017, expenditure included land costs of $207,000 3. Interest revenue earned in 2017 $67,620 (a) Determine the amount of interest to be capitalized in 2017 in relation to the construction of the building. The amount of interest $