In early February 2023, Ayayai Corp. began construction of an addition to its head office building that is expected to take 18 months to complete. The following 2023 expenditures relate to the addition: On February 1, Ayayai issued a $102,000, three-year note payable at a rate of 12% to finance most of the initial payment to the contractor. No other asset-specific debt was entered into. Details of other interest-bearing debt during the period are provided in the table below: What amount of interest should be capitali al year ended December 31, 2023, according to IAS 23? (Do not round