Question 16 Jana Company incurred average accumulated expenditures of HK$3,200,000 during construction of assets that qualified for capitalization of interest During 2021, The only debt outstanding during 2021 was a HK$5,000,000, 7.5%, 6-year note payable dated July 1, 2020. What is the amount of interest that should be capitalized by Chan during 2021? a. HK$375,000. O b. HK$240,000 Oc. HK$0 O d. HK$120,000