on jan $12025$ vrane imc signed a fixed priced contracg to have a builder associates construct a makor plant favility at the cost of $4266000$ it was estimated that it would take $3$ years to complete the project also o jam $12025$ to finance tje construction cost vrane borrrwed $4266000$ payable in $10$ annual installments of $426600$ plus imterest at tje rate of $10\%$during $2025$ vrane made deposits and progress payments totaling $1599750$ undder the contract tje weigjted aberahe amoumt accumulated expenditures was $853200$ for the year $.$ tje excess borrowed funds were invested im short term securities from which crame realized investment income of $258200$ what amount should vrane report as capitalized interest at dec $312025$