Sylvester co. takes out a 12% loan of $500,000 on 1/1/2014 to finance construction of a building for the company’s own use. construction begins immediately, and $600,000 is spent on the construction at an even pace during 2014. another $400,000 is spent at an even pace during 2015, with construction completed on 12/31/2015. no other construction loans are taken out. sylvester incurred unrelated interest expenses of $10,000 and $15,000 in 2014 and 2015, respectively, on loans that bear interest at 10%. how much interest can sylvester capitalize in 2014 and 2015?