On June 1, 2023, a company began construction of a new manufacturing plant. The plant was completed on October 31, 2024. Expenditures on the project were as follows ($ in millions): July 1, 2023 76 October 1, 2023 44 February 1, 2024 52 April 1, 2024 32 September 1, 2024 31 October 1, 2024 17 On July 1, 2023, the company obtained a $92 million construction loan with a 7% interest rate. The loan was outstanding through the end of October, 2024. The company's only other interest-bearing debt was a long-term note for $100 million with an interest rate of 9%. This note was outstanding during all of 2023 and 2024. The company's fiscal year-end is December 31. What is the amount of interest that should be capitalized in 2023, using the specific interest method?