On December $31,2024,$ Sheffield Inc. borrowed $$1,440,000$ at $13\%$ payable annually to finance the construction of a new building. In $2025,$ the company made the following expenditures related to this building: June $1,$$$576,000$; July $1,$$$864,000$; September $1,$ $$1,728,000$; December $1,$$$864,000.$ The building was completed in April $2026.$ Additional information is provided as follows:

Other debt outstanding

$10-$year, $11\%$ bond, dated December $31,2018,$ interest payable annually $$14,400,000$

$15-$year, $13\%$ note, dated December $31,2012,$ interest payable annually $$3,600,000$

Interest revenue earned in $2025$

$$8,640$

$($a$)$

Determine, the amount of interest to be capitalized in $2025$ in relation to the construction of the building. $($Round answer to $0$ decimal places, e$.$g$.5,125.)$

The amount of interest $