Alpha took out a loan for $$3,600,000$ on $1$ February $201$ to finance the construction cost of its new offices. Interest was paid at $5\%$ throughout the year.

The initial batch of materials were purchased and delivered on $1$ March $20$X$1$ and construction began on that day. Construction and decoration was completed on $1$ November $20$X$1,$ although the offices were not occupied until $1$ December $20$X$1.$

Bank interest of $$15,000$ was earned on investment of the proceeds of the loan before it was all spent.

What is the amount of borrowing costs that should be capitalised in accordance with IAS $23$ for the year ended $31$ December $20$X$1($performing interest calculations to the nearest month$)?$

A$.$ $$150,000$

B$.$ $$135,000$

C$.$ $$120,000$

D$.$ $$105,000$