On December 31, 2018, Main Inc. borrowed $4,200,000 at 12% payable annually to finance the construction of a new building. In 2019, the company made the following expenditures related to this building: March 1, 5504.000: June 1, $840,000: July 1, $2.100.000: December 1, $2.100.000. The building was completed in February 2020. Additional information is provided as follows. 1. Other debt outstanding 10-year, 11% bond, December 31, 2012, interest payable annually $5,600,000 6-year, 10% note, dated December 31, 2016, interest payable annually $2,240,000 2. March 1, 2019, expenditure included land costs of $210,000 3. Interest revenue earned in 2019 $68,600 Determine the amount of interest to be capitalized in 2019 in relation to the construction of the building. Your