On December $31,2024,$ Pina Inc. borrowed $$1,020,000$ at $12\%$ payable annually to finance the construction of a new building. In

$2025,$ the company made the following expenditures related to this building: June $1,$$$408,000$; July $1,$$$612,000$; September $1,$

$$1,224,000$; December $1,$$$612,000.$ The building was completed in April $2026.$ Additional information is provided as follows:

Other debt outstanding

$10-$year, $10\%$ bond, dated December $31,2018,$ interest payable annually

$$10,200,000$

$15-$year, $12\%$ note, dated December $31,2012,$ interest payable annually

$$2,550,000$

Interest revenue earned in $2025$

$$6,120$

$($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 $

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