On December $31,2024,$ Ayayai Inc. borrowed $\backslash$$$870,000$ at $12\backslash \%$ payable annually to finance the construction of a new building. In $2025,$ the company made the following expenditures related to this building: June $1,\backslash$$$348,000$; July $1,\backslash$$$522,000$; September $1,\backslash (\backslash$$ $1,044,000\backslash )$; December $1,\backslash$$$522,000.$ The building was completed in April $2026.$ Additional information is provided as follows:

$1.$ Other debt outstanding

$10-$year, $10\backslash \%$ bond, dated December $31,2018,$ interest payable annually $\backslash$$$8,700,000$

$15-$year, $12\backslash \%$ note, dated December $31,2012,$ interest payable annually $\backslash$$$2,175,000$

$2.$ Interest revenue earned in $2025$

$\backslash$$$5,220$

$($a$)$

Determine the amount of interest to be capitalized in $2025$ in relation to the construction of the building. $($Round answer to $0$ decimal places, e$.$g$.5,125.)$

The amount of interest