On January 2, 2017, Bramble Corp. began construction of a new citrus processing plant. The automated plant was finished and ready for use on September 30, 2018. Expenditures for the construction were as follows:

January 2, 2017	$ 598000
September 1, 2017	1814400
December 31, 2017	1814400
March 31, 2018	1814400
September 30, 2018	1220000

Bramble Corp. borrowed $3210000 on a construction loan at 12% interest on January 2, 2017. This loan was outstanding during the construction period. The company also had $13200000 in 9% bonds outstanding in 2017 and 2018. The interest capitalized for 2018 was:

A) $354750

B) $288900

C) $85155