On December 31, 2024, Shamrock Inc. borrowed $1,020,000 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, $408,000; July 1, $612,000; September 1, $1,224,000; December 1. $612,000. 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 $10,200,000 15-year, 12% note, dated December 31, 2012, interest payable annually $2,550,000 2. Interest revenue earned in 2025 $6,120 (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, eg. 5,125.) The amount of interest $ Q M