$d.JJ$ Construction Inc. entered into a contract with a customer $to$ build a movable storage facility $on$ January $1$ for $$900,000.JJ$ Construction Inc. owns the work $in$ process and constructs this type $of$ storage unit for a number $of$ customers. The customer made a down payment $of10\%of$ the project, with $an$ additional $10\%$ due $at$ the end $of$ year one and the remaining due when $it$ takes control $of$ the facility. The facility $is$ expected $tobe$ completed $in$ two years for a total cost $of$ $$720,000.$ Actual costs incurred through December $31of$ the first year are $$300,000.$ Determine the amount $of$ revenue $to$ record for the first year.

$375\mathrm{.}030$