On December 31, 2024, Whispering Inc. borrowed $960,000 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, $384,000; July 1, $576,000; September 1, $1,152,000; December 1, $576,000. 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 15-year, 13% note, dated December 31, 2012, interest payable annually 2. Interest revenue earned in 2025 $9,600,000 $2,400,000 $5,760 (a) Determine the amount of interest to be capitalized in 2025 in relation to the construction of the building. (Round answer to O decimal places, e.g. 5,125.) The amount of interest