On January 5, Harmon Co. began construction of a machine. The average weighted expenditures were $510,000, and the machine was completed and operational on July 1 To help pay for construction, $300,000 was borrowed on January 3rd on a 10%, three-year note payable. The only other debt outstanding during the year was a $500,000, 896 note issued two years ago What is the amount of interest Harmon can capitalize on the machine