On December 31, 2016, Splish Inc, borrowed $810,000 at 13% payable annually to finance the construction of a new building. In 2017, the company made the following expenditures related to this building: June 1, $324,000; July 1. $486,000; September 1, $972,000; December 1, $486,000. The building was completed in April 2018. Additional information is provided as follows. Other debt outstanding 10-year, 11% bond, dated December 31, 2010, interest payable annually $8.100,000 15-year, 13% note, dated December 31, 2004, interest payable annually $2.025.000 2. Interest revenue earned in 2017 $4,860 1. (a) Determine the amount of interest to be capitalized in 2017 in relation to the construction of the building. (Round answer too decimal places, e.g. 5,125.) The amount of interest $