On December $31,2024,$ Bramble Inc. borrowed $$3,840,000$ at $13\%$ payable annually to finance the construction of a new building. In $2025,$ the company made the following expenditures related to this building: March $1,$$$460,800$; June $1,$$$768,000$; July $1,$ $$1,920,000$; December $1,$$$1,920,000.$ The building was completed in February $2026.$ Additional information is provided as follows.

Other debt outstanding:

$10-$year, $14\%$ bond, December $31,2018,$ interest payable annually

$$5,120,000$

$6-$year, $11\%$ note, dated December $31,2022,$ interest payable annually

$2,048,000$

$2.$ March $1,2025,$ expenditure included land costs of $$192,000.$

$3.$ Interest revenue of $$62,720$ earned in $2025.$

$($a$)$

Determine the amount of interest to be capitalized in $2025$ in relation to the construction of the building.

The amount of interest $