On December 31,2024 . Windsor Inc. borrowed $1,320,000 at 12% payable annually to finance the construction of a new building. In 2025 , the company made the following expenditures related to this building: June 1, $528,000; July 1, $792,000; September 1 , $1,584,000; December 1,\$792,000. 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 0 decimal ploces, es. 5,125.)