41. (6 points) B constructed a warehouse for its own use. B started construction on January 1 and completed construction on December 31. Construction expenditures were as follows: $480,000 on January 1 $600,000 on March 1 $360,000 on July 1 $150,000 on September 30 During the entire year B had the following outstanding notes payable: A 4%, 5-year $6,000,000 note payable A 3%, 15-year $8,000,000 note payable A 5%, 4-year $4,000,000 note payable a) What were B's total interest costs for the year? b) What amount of interest should B capitalize on this construction project? What was B's interest expense for the year