On December 31, 2024, Martinez Inc, borrowed $1,080,000 at 13% payable annually to finance the construction of a new building In 2025, the company made the following expenditures related to this building: June 1,$432,000; July 1,$648,000; September 1 . $1,296,000; December 1,$648,000. The building was completed in April 2026. Additional information is provided as follows: 1. Other debt outstanding 10-year, 11% bond, dated December 31,2018 , interest payable annually $10,800,000 15-year, 13\% note, dated December 31,2012 , interest payable annually $2,700,000 2. Interest revenue earned in 2025 $6,480 (a) Determine the amount of interest to be capitalized in 2025 in relation to the construction of the building (Round answer to 0 decimal ploces, e.8. 5,125.) The amount of interest $