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During 2017, Bass Corporation constructed assets costing 4,000,000. The weighted-average accumulated expenditures on these assets during 2017 was 2,400,000. To help pay for construction, 1,760,000 was borrowed at 10% on January 1, 2017, 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, 9% note payable dated January 1, 2011. What is the amount of interest that should be capitalized by Bass during 2017?