Borrowing Cost- Specific Borrowing

Greetings Sir,

I have a question:

In case of specific borrowing, if there is a situation where some amount the loan is not utilized for construction of qualifying asset. Should the interest on such unutilized part be charged to Profit or Loss or capitalized ?

For eg:
Loan : 100 mil.
Interest: 10 mil.
Unutilized Loan: 20 mil.
Investment Income: 60,000

whether the interest on 20 Mil. should be expensed?
And what will be the treatment of investment income?

Thanks.