On December 31,2024, Splish Inc. borrowed $4,440,000 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, $532,800: June 1,$888,000; July 1 , $2,220.000 : December 1, $2,220,000. The building was completed in February 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. The amount of interest