On March 1, 2023, Spoelstra, Inc. borrows $1,180,000 on a three year, 8% loan to finance construction of a new building. Spoelstra also has $2,000,000 of 6% debt outstanding for all of 2023. During 2023, the following events occur: 5/1/23 - Spoelstra makes a $330,000 payment to the construction contractor, and work begins on the project. 8/1/23 - Spoelstra makes a $427,000 progress payment to the construction contractor. 11/1/23 - Spoelstra makes a final payment of $384,000 to the contractor upon completion of construction. How much interest cost should be capitalized into the cost of the building