On September $12$ of Year $1,$ Rosie Company purchased land, a building, and some equipment for a total price of $$450,000.$ The land, building, and equipment were appraised at $$240,000,$ $$180,000,$ and $$80,000,$ respectively. At what amount should Rosie Company record the building?, A$150,000$ B$$162,000$ C$$216,00$ D$$180,000$.

Company A had the following loans outstanding for the entire year: AmountInterest RateSpecific construction loan$ $100,00010\%$General loan$2,000,00012$  The company began the self$-$construction of a building on January $1.$ The following expenditures were made during the year:January $1$$$100,000$May $1200,000$November $1300,000$Total$$600,000$ Construction was completed on December $31.$

Compute the amount of interest capitalized during the year.