On January 1, 2025, Crane, Inc.signed a foced-price contract to have Homeward Construction construct a major plant facility at a cost of $8,200,000. It was estimated that it would take 2 years to complete the project. Also on January 1, 2025, to finance the construction cost, Crane borrowed $8,200,000 payable in 8 annual instaliments of $1,025,000, plus interest at the rate of 8%6. During 2025, Crane made deposit and progress payments totaling $3,075,000 under the contract: the weighted-average amount of accumulated expenditures was $1,230,000 for the year. The excess borrowed funds were irvested in short-term securities. from which Crane realized investment income of $174,000. What amount should Crane report as capitalized interest at December 31, 2025? Capitalized interest $ During 2025, Cheyenne Corporation constructed and manufactured certain assets and incurred the following interest costs in connection with those activities. All of these assets required an extended period of time for completion. Assuming the effect of interest capitalization is material. what is the total amount of interest costs to be capitalized? The total amount of interest costs to be capitalized \$