On March 1, 2025, Sunland Company purchased land for an office site by paying $2680000 cash. Sunland began construction on the office building on March 1. The office was completed and ready for occupancy on July 1. To help pay for construction, and purchase of land $3650000 was borrowed on March 1, 2025 on a 9%,3-year note payable. Other than the construction note, the only debt outstanding during 2025 was a $1400000,12%,6-year note payable dated January 1 . 2025. Assume the weighted-average accumulated expenditures for the construction project are $4300000. The amount of interest cost to be capitalized during 2025 is $496500.$441750.$387000$406500