i need help solving part A please!

On December 31, 2016, Marin Inc. borrowed $3, 780,000 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, $453, 600: June 1, $756,000: July 1, $1, 890,000: December 1, $1, 890,000. 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, 040,000 6-year, 11% note, dated December 31, 2014, interest payable annually $2, 016,000 2. March 1, 2017, expenditure included land costs of $189,000 3. Interest revenue earned in 2017 $61, 740 Determine the amount of interest to be capitalized in 2017 in relation to the construction of the building. The amount of interest