Tangent Company is constructing a production complex that qualifies for interest capitalization. The following information is available:

Capitalization period: January 1, 2016, to June 30, 2017

Expenditures on project:

2016:
	January 1	$ 648,000
	May 1	369,000
	October 1	600,000
2017:
	March 1	1,392,000
	June 30	588,000

Amounts borrowed and outstanding: $1.5 million borrowed at 10%, specifically for the project $8 million borrowed on July 1, 2015, at 12% $18 million borrowed on January 1, 2011, at 6%

Required:

Note: Round all final numeric answers to the nearest dollar.

Compute the amount of interest costs capitalized each year.

Capitalized interest, 2016	$
Capitalized interest, 2017	$

If it is assumed that the production complex has an estimated life of 25 years and a residual value of $0, compute the straight-line depreciation in 2017.

$