**Not sure if you can help me out with this question but I am absolutely stumped.

During construction, JKL had various outstanding long-term debts and bonds payable. JKL had a $75 million bond that was issued on January 1, 20X1, and will mature 15 years after the issue date. On May 1, 20X7, JKL issued a $25 million bond that will mature in 20 years.Following is a summary of the long-term debt and bonds held by JKL: Series A Series B debt Janua 1 20x1 Ma 1 20X? June 1 20x1 Maturity date 15 years after 20 years after 10 years after issue date issue date issue date JKL's year end is October 31. All borrowings entered into by the company were general borrowings. What amount of interest will JKL capitalize as part of the capital cost of the new manufacturing facility? (In calculating the capitalization rate of interest, round your figure to four decimal places for example, X.XXXX%.) a) $261,393 b) $263,003 c) $451,297 d) $453,209 1. JKL Enterprises Inc. (JKL), a publicly accountable entity, constructed a new manufacturing facility. The project began in the fall of 20X6 with an environmental assessment. Engineering and design work was done in January 20X7. Construction on the new facility began in May 20X7. All activities were substantially completed by October 31, 20X7. JKL received and paid the following invoices related to building the manufacturing facility: Amount Invoice date before taxes Date paid Environmental November 30, 20X6 $ 273,500 December 31, 20X6 assessment March 31, 20X7 136,000 April 30, 20X7 $ 409,500 Engineering January 15, 20X7 235,000 February 15, 20X7 235,000 Construction May 31, 20X7 $ 1,250,000 June 30, 20X7 June 30, 20X7 3,571,000 July 31, 20X7 July 31, 20X7 9,500,000 August 31, 20X7 August 31, 20X7 15,000,000 September 30, 20X7 September 30, 20X7 10,000,000 October 31, 20X7 October 31, 20X7 7,500,000 November 30, 20X7 $46,821,000 Total $47.465,500