during 2020, BCD Corporation constructed assets costing $4,000,000. The weighted-average accumulated expenditures on these assets during 2020 was $2,400,000. To help pay for construction, $1,760,000 was borrowed at 10% on January 1, 2020, and funds not needed for construction were temporarily invested in short-term securities, yielding $36,000 in interest revenue. Other than the construction funds borrowed, the only other debt outstanding during the year was a $2,000,000, 10-year, 11% note payable dated January 1, 2014. What is the amount of interest that should be capitalized by BCD during 2020