On 1/1/2013, Tiger Inc. borrowed $250,000 at 12% payable annually to finance construction of a new building. In 2013, the company made the following expenditures related to the building: 3/1 $ 330,000 6/1 645,000 7/1 1, 200,000 12/1 1,000,000 Additional information is provided as follows: Other debt outstanding: bullet 10-year, 13% bond, dated 12/31/2006, interest payable annually-$3, 200,000 bullet 6-year, 10% note, dated 12/21/2010, interest payable annually -$1, 400,000 Interest revenue earned on unused construction funds in 2013 = $45,000. What is the amount of interest to be capitalized in 2013 in relation to the construction of the building for Tiger? (Round the weighted average interest rate to TWO decimal places. Round all other calculations to the nearest dollar.) a. $476,000. b. $134, 750. c. $446,000. d. $339, 543. e. $130, 708. f. $314, 280. g. $136, 458. h. None of the above