Suppose mr. A took a specific loan for construction of factory rs 20lakhs on 1.04.2014,and used such loan as follows, 1.07.2014--14lakhs, 1.10.2014--5lakhs, 1.12.2014--1lakh, and construction completed on 1.5.2015,then calculate borrowing cost to be capitalise as per as 16 , rate of interest is 14%p.a.