An entity entered into a contract to construct a building. Based on the contract's terms, the entity appropriately determined that the performance obligation in the contract will be satisfied over time. At an early stage of the contract, the entity cannot reasonably measure the outcome of the contract, but it expects to recover the costs incurred in the construction of the building. The revenue from the contract should be recognized A. Only upon completion of the construction. B. Based on the progress toward completion of the project. C. Only to the extent of the costs incurred. D. Evenly over the contract period on a straight-line basis