On December 31,2024 , Bonita Inc. barrowed $3,$40,000 at 13% payable annually to finance the construction of a new building in 2025, the company mude the following expenditures related to this bullding March 1, $424,800, , une 1, $708,000, July 1 . $1.770,000, December 1, $1,770,000. The baildiry was completed in February 2026. Additional information is provided as follows (a) Determene tie amouns of inferest to be caphalired in 2025 in refation to the construction of the bulding The amount of interest