On June 1, 2020, the Crocus Company began construction of a new manufacturing plant. The plant was completed on October 31, 2021. Expenditures on the project were as follows ($ in millions): 62 30 38 July 1, 2020 October 1, 2020 February 1, 2021 April 1, 2021 September 1, 2021 October 1, 2021 25 24 10 On July 1, 2020, Crocus obtained a $78 million construction loan with a 10% interest rate. The loan was outstanding through the end of October, 2021. The company's only other interest-bearing debt was a long-term note for $100 million with an interest rate of 12%. This note was outstanding during all of 2020 and 2021. The company's fiscal year-end is December 31. What is the amount of interest that Crocus should capitalize in 2020, using the specific interest method