In 2020, the Evonik Industries Inc. engaged Benner Inc. to design and construct a new manufacturing facility. The construction period was estimated to be one year and it should be completed on Dec. 31, 2020. Date Payment Mar. 1, 2020 $550.000 Jun. 1, 2020 250,000 Jul. 31, 2020 950,000 Oct. 1, 2020 120,000 Dec. 31, 2020 150,000 The Evonik Industries Inc. issued the following during 2020 to finance the construction: 500,000 of 10-year, 10% bonds payable, issued on Feb. 2, 2020, with interest payable annually on Feb. 2. 100,000 of 5-year, 12% notes payable, issued on Feb. 15, 2020, with interest payable annually. In addition, the only debt outstanding during 2020 was a $500,000, 8% note payable dated Mar. 15, 2015 and due Mar. 15 2022, with interest payable annually on Mar 15. Please try to confirm the weighted average accumulated expenditures qualifying for capitalization of interest cost. Please try to confirm the avoidable interest incurred during 2020. Please try to confirm the total amount of interest cost to be capitalized during 2020