During year $1,$ Mitchell Corp. started a construction job with a tota contract price of $$600,000.$ The job was completed on December $15,$ year $2.$ Additional data are as follows:Under the completed$-$contract method, what amount should Mitchell recognize as gross profit for year $2?$A$)$ $$45,000$B$)$ $$72,000$C$)$ $$80,000$D$)$ $$120,000$