As 16 borrowing cost

ujjal phukan (article) (40 Points)

12 June 2014  
On 1/4/2010,Company got specific loan of Rs. 1000000 @ 10% interest for purchase of machinery. but machine was not purchases at that time. Company invested the money @ 8 % in fixed deposit. On 1/7/2012 compant give advance of Rs. 250000 for purchase of qualifying asset. how much borrowing cost as per as 16 will be capitalized ?