On January 2, 2020, Bramble Corp. began construction of a new citrus processing plant. The automated plant was finished and ready for use on September 30, 2021. Expenditures for the construction were as follows: $ 598000 1809600 January 2, 2020 September 1, 2020 December 31, 2020 March 31, 2021 September 30, 2021 1809600 1809600 1209000 Bramble Corp. borrowed $3370000 on a construction loan at 10% interest on January 2, 2020. This loan was outstanding during the construction period. The company also had $12240000 in 7% bonds outstanding in 2020 and 2021. The interest capitalized for 2020 was: O $477880 O $142800 O $428400 $120120