On January 1, 2024, the Marjlee Company began construction of an office building to be used as its corporate headquarters. The building was completed early in 2025. Construction expenditures for 2024, which were incurred evenly throughout the year, totaled $8,100,000. Marjlee had the following debt obligations which were outstanding during all of 2024 : Required: Calculate the amount of interest capitalized in 2024 for the bullding using the specific interest method