On January 1, 2024, Tillman Corporation engaged Spencer Corporation to design and construct a complete modernization of Tillman's manufacturing facility. Construction was completed on December 31, 2024, Tillman made the following payments to Spencer Corporation during 2024: Date July 1, 2024 August 31, 2024 December 31, 2024 Payment $6,600,000 8,600,000 7,400,000 In order to help finance the construction, Tillman issued $3,000,000 of 10-year, 9% bonds payable, issued at par on January 1, 2024, with interest payable annually on January 1st. In addition to the 9% bonds payable, the only debt outstanding during 2024 was a $4,170,000, 12% note payable dated January 1, 2020 and due January 1, 2030, with interest payable annually on January 1. PART A What is the weighted-average accumulated expenditures qualifying for capitalization of interest cost? $ PART B What is the avoidable interest incurred during 20247 $ PART C What is the total amount of interest cost to capitalized during 20247 $