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A firm which is self-constructing a new factory has Weighted Average Accumulated Expenditure (WAAE) for the year 2012 of $8,000,000. The firm's debt is made up as follows: Specific Construction Loan: \$2,000,000@8\% per annum Long Term General Loan: \$6,000,000@10\% per annum Medium Term General Loan \$4,000,000@9\% per annum The Avoidable Interest for the Year (i.e., the amount of interest to capitalize) is: Select one: a. $1,140,000 b. None of the these answers c. $1,240,000 d. $1,120,000 e. $920,000 X Company exchanged Equipment with Y Company (in an exchange with commercial substance). The summary information with respect to the exchange is shown in the table above: The TOTAL balance for Equipment for X Company directly after this transaction is: Select one: a. $16,000 b. $20,000 c. $38,000 d. None of the these answers e. $12,000