The D Company self constructed an asset for its own use. Construction started on January 1,2020 and the asset was completed on December 31,2020. Costs incurred during the year were as follows: January1- P 400,000 April- 500,000 August1 - 480,000 December1- 180,000 If the company had a two year, 18% loan of P 500,000, specially obtained to finance the asset construction, what is the capitalized interest added to the cost of the self-constructed asset? * O P 90,000 P 280,800 P 140,000 P 178,200