1. The Fast company has started the construction of an asset on September 1, 2019 and finished it on November 1, 2020. The weighted average expenditures on the construction in 2020 amount to: $725,456. The Fast company had a direct debt of $120,000 taken on July 1, 2019 and repaid in full on August 31, 2020. The annual interest rate is 5%. The amount that will be capitalized on the direct debt in 2020 is:
   1. $6,000
   2. $5,600
   3. $5,000
   4. $4,000