Whispering Company began construction of a new building during 2025. The building is expected to be completed on December 31, 2025. During 2025, payments to the contractor are $558,000 on January 4, $276,000 on May 1, and $408,000 on October 1. Whispering has secured a construction loan of $457,000 at 5% interest on January 4, 2025. The company also has $8,650,000 in 9% bonds outstanding in 2026 and 2025. What is the interest amount to capitalize? Interest to capitalize $