PT GT PRO builds classrooms to be used as training facilities. On January 1, 2014, the building's carrying value was Rp 80 million, which included loan costs which were capitalized in 2013. Costs incurred during construction during 2014 were as follows:

PT GT PRO borrowed funds in general to use it in part for classroom construction. The amount of the PT GT PRO loan as at 31 December 2014 and related interest expenses for the period are as follows:

The capitalized loan interest are: A. Rp. 8.46 million B. Rp. 81 million C. Rp. 9 million D. Rp. 7 million

Date 1 June 2014 1 September 2014 Value of expenditure Rp30,000,000 Rp21,000,000 B Bank Overdraft (10% p.a) Short-term loan 4 Long-term loan 5 TOTAL Loans (Weighted Average) Interest expense Rp300,000,000 Rp30,000,000 Rp200,000,000 Rp 16,000,000 Rp500,000,000 Rp35,000,000 Rp1,000,000,000 Rp81,000,000