Brutus Construction started work on a new high rise building on January 1. 2019. The project completion date is December 2021. The contract price is $54,000,000. The following are the actual costs incurred and estimates of costs to complete the project. Estimated Actual costs: Years costs to incurred complete 2019 $15,000,000 $30,000,000 2020 22,500,000 22,500,000 17,500,000 2021 -0- Calculate gross profit or loss for each year using the completed-contract method.