On December 31,2019 . Headland Inc. borrowed $3,900,000 at 12% payable annually to finance the construction of a new building. 2020 , the company made the following expenditures related to this building: March 1,$468,000; fune 1,$780,000; July 1 , - \$1.950.000: December 1. \$1.950.000. The huildino wac monnlated in Fahnuan 2031 Additinnal informatinn ic nrmidad ac followe (a) Determine the amount of interest to be capitalized in 2020 in relation to the construction of the building