Sheffield Corporation began constructing a new plant facility in 2025. The building is expected to be completed on October 1, 2025. 2025 payments to the contractor are $168,000 on January 4,$252,000 on April 1, $348,000 on July 1 and $102,000 on September 1. Sheffield has secured a construction loan of $550,000 at 5% interest on January 4,2025 . Shetfield has no other debt outstanding. What is the interest amount to capitalize? Interest to capitalize