On January $1,2025,$ Windsor, Inc. signed a fixed$-$price contract to have Builder Associates construct a major plant facility at a cost of $$4,422,000.$ It was estimated that it would take $3$ years to complete the project. Also, on January $1,2025,$ to finance the construction cost, Windsor borrowed $$4,422,000$ payable in $10$ annual installments of $$442,200,$ plus interest at the rate of $10\%.$During $2025,$ Windsor made deposits and progress payments totalling $$1658250$ under contract; the weighted$-$average amount of accumulated expenditures was $$884,400$ for the year. The totaling income of $$254,400.$ What amount should Windsor report as capitalized interest at December $31,2025?$