Question 21 4 pts Mall, Inc. is constructing a building for use in its own operations. Construction began on January 1, 2019, and the project was completed on December 31, 2019. The following payments were made during the project: Date of Payment Amount January 1 $100,000 April 1 90,000 September 1 40,000 December 31 70,000 Total Payments $300.000 On April 1, 2019, Mall, Inc. borrowed $150,000 on a construction loan at an interest rate of 9%. On January 1, 2019, Mall had a substantial amount of additional debt (non-specific borrowings) exceeding $1,000,000 at an average interest rate of 10% How much interest should Mall, Inc. capitalize on this building? $10.125 $16,583 $13,208 $16.958