On December 31, 2024, Flint Inc. borrowed $840,000 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, $336,000; July 1, $504,000; September 1, $1,008,000; December 1, $504,000. The building was completed in April 2026. Additional information is provided as follows: 1. Other debt outstanding 10-year, 10% bond, dated December 31, 2018, interest payable annually $8,400,000 15-year, 12% note, dated December 31, 2012, interest payable annually $2,100,000 2. Interest revenue earned in 2025 $5,040 (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 $