On December 31,2024, Cheyenne Inc. borrowed $870,000 at 12% payable anriually to finance the construction of a new building In 2025, the company made the following expenditures related to this building: June 1, $348,000; July 1, \$522,000; September 1 , $1,044,000; December 1,\$522,000. The building was completed in April 2026. Additional information is provided as follows: (a) Determine the amount of interest to be capitalized in 2025 in relation to the construction of the building (Round answer to O decimal ploces e85,125. The amount of interest