on march 1, patricia co. began construction of a small building. the building was completed and occupied on july 1. to help pay for construction $215,000 was borrowed on march 1 on a 12%, three-year note payable. the only other debt outstanding during the year was a $2,000,000, 10% note issued two years ago. assume the weighted-average accumulated expenditures for the construction project are $389,750. the amount of avoidable interest is