On December 31,2024, Sheffield Inc borrowed $4,020,000 at 13% payable annually to finance the construction of a new building. In 2025, the company made the following expenditures related to this building: March 1, $482,400;; June 1, \$804,000; July 1, $2,010,000; December 1, $2,010,000. The building was completed in February 2026 . Additional information is provided as follows. Determine the amount of interest to be capitalized in 2025 in relation to the construction of the building. The amount of interest