On January 1, 2021, the Marjlee Company began construction of an office building to be used as its corporate headquarters. The bullding was completed early in 2022 . Construction expenditures for 2021 , which were incurred evenly throughout the year, totaled $8,100,000. Marjlee had the following debt obligations which were outstanding during all of 2021 : Required: Calculate the amount of Interest capitalized in 2021 for the building using the specific interest method