On March 1, 2023. Spoelstra, Inc. borrows $1,120,000 on a three year, 8% loan to finance construction of a new building. Spoelstra also has $2,000,000 of 5% debt outstanding for all of 2023 . During 2023, the following events occur: 6/1/23 - Spoelstra makes a $332,000 payment to the construction contractor, and work begins on the project. 8/1/23 - Spoelstra makes a $387,000 progress payment to the construction contractor. 11/1/23 - Spoelstra makes a final payment of $299.000 to the contractor upon completion of construction. How much interest cost should be capitalized into the cost of the building? Popovich Corp. exchanges a machine with an original cost of $573.000 and accumulated depreciation of $304,000 for a new machine with a fair value of $155,000 and $13,800 cash. The exchange has commercial substance. What amount of gain or loss should Popovich report? Enter a gain as a positive number or a loss as a negative number