Situation II During 2017, Wildhorse Corporation constructed and manufactured certain assets and incurred the following interest costs in connection with those activities.

		Interest Costs Incurred
Warehouse constructed for Wildhorses own use		$34,410
Special-order machine for sale to unrelated customer, produced according to customers specifications		9,810
Inventories routinely manufactured, produced on a repetitive basis		8,630

All of these assets required an extended period of time for completion. Assuming the effect of interest capitalization is material, what is the total amount of interest costs to be capitalized?

The total amount of interest costs to be capitalized

$