On December 31, 2013, Main Inc. borrowed $5,040,000 at 12% payable annually to finance the construction of a new building. In 2014, the company made the following expenditures related to this building: March 1, $604,800; June 1, $1,008,000; July 1, $2,520,000; December 1, $2,520,000. The building was completed in February 2015. Additional information is provided as follows. 1. Other debt outstanding 10-year, 11% bond, December 31, 2007, interest payable annually $6,720,000 6-year, 10% note, dated December 31, 2011, interest payable annually $2,688,000 2. March 1, 2014, expenditure included land costs of $252,000 3. Interest revenue earned in 2014 $82,320 Collapse question part (a) Determine the amount of interest to be capitalized in 2014 in relation to the construction of the building. (Round answer to 0 decimal places, e.g. 5,275.) The amount of interest $