On December 31,2024 , Whispering Inc. borrowed $3,660,000 at 13% payable annually to finance the construction of a new building. In 2025, the company made the following expenditures related to this buliding. March 1, $439,200; June 1, $732,000, July 1 . $1,830,000, December 1,\$1,830,000. The bulding was completed in February 2026. Additional information is provided as follows. (a) 2. Your antwer is incorrect Determine the amount of interest to be capltalized in 2025 in retation to the construction of the building. The arnount of interest