just answer second question

Swifty Furniture Company started construction of a combination office and warehouse building for its own use at an estimated cost of $3,500,000 on January 1,2025. Swifty expected to complete the building by December 31,2025 . Swifty has the following debt obligations outstanding during the construction period. Your-answer is correct. Assume that Swifty completed the office and warehouse building on December 31,2025 , as planned, at a total cost of $3,640,000. and the weighted-average amount of accumulated expenditures was $2,520,000. Compute the avoidable interest on this project. Use interest rates rounded to 2 decimal ploces, es. 7.58% for computational purposes and round final answers to 0 decimal ploces, es. 5.275. Avoidable interest Compute the depreciation expense for the year ended December 31,2026. Swifty elected to depreciate the building on a straight-line basis and determined that the asset has a useful life of 30 years and a salvage value of $210,000. (Round answer to 0 decimal places, eg. 5,275j) Depreciation expense