On January 1, 2021, Winnie Inc. began construction of a honey factory. The factory was under construction all of 2021. Winnie took out a $550,000, 12% construction loan for the project on January 1, 2021. The loan was outstanding throughout the construction period. It also had $1,000,000 in 9% notes payable outstanding all of 2021. Expenditures on the project were as follows. How much interest should Winnie capitalize related to this project in 2021? January 1, 2021 March 31, 2021 September 30, 2021 $50,000 200,000 80,000 $13,200 $220,000 $26,400 $19,800