On March 1, 2023, Spoelstra, Inc. borrows $1,270,000 on a three year, 9% loan to finance construction of a new building. Spoelstra also has $2,000,000 of 4% debt outstanding for all of 2023 . During 2023, the following events occur: 6/1/23 - Spoelstra makes a $337,000 payment to the construction contractor, and work begins on the project. 9/1/23 - Spoelstra makes a $376,000 progress payment to the construction contractor. 10/1/23 - Spoelstra makes a final payment of $251,000 to the contractor upon completion of construction. How much interest cost should be capitalized into the cost of the building