On January 1,2020, Swifty Corporation purchased land for an office site by paying $2610000 cash. Swifty began construction on the office building on January 1 . The following expenditures were incurred for construction: The office was completed and ready for occupancy on July 1 . To help pay for construction, and purchase of land $3670000 was borrowed on January 1, 2020 on a 9\%, 3-year note payable. Other than the construction note, the only debt outstanding during 2020 was a $1510000,12%,6-year note payable dated January 1,2020. Assume the weighted-average accumulated expenditures for the construction project are $4300000. The amount of interest cost to be capitalized during 2020 is $405900.$511500.$387000.$456450