Flag question Eilert Construction Company had a contract starting April 2021, to construct a $42,000,000 building that is expected to be completed in September 2022, at an estimated cost of $38,500,000. At the end of 2021, the costs to date were $17,710,000 and the estimated total costs to complete had not changed. The progress billings during 2021 were $8,400,000 and the cash collected during 2021 was $5,600,000. Eilert uses the completed contract method.For the year ended December 31, 2021, Eilert would recognize gross profit on the building of Select one: O A. $0. O B. $1,475,833. O C. $1,890,000 O D. $1,610,000. oints out of 1.00 Flag question Roche Pharmaceuticals entered into a licensing agreement with Zenith Lab for a new drug under development. Roche will receive $8,100,000 if the new drug receives FDA approval. Based on prior approval, Roche determines that it is 85% likely that the drug will gain approval. The transaction price of this arrangement, using the most likely outcome approach, should be Select one: O A. $6,885,000. O B. $8,100,000. O c. $1,215,000. O D. $0 until approval is received