Hi, I don't quite understand the reason why we exclude project B and E in the complete contract method. Can you explain? thank you

Solution 18-133 (8) (l) and (2) Projects A B C D E Contract price $500,000 $720,000 $475,000 $200,000 $450,000 Contract costs incurred 424,000 195,000 350,000 123,000 320,000 Additional costs to complete 101,000 455,000 -0- 97,000 80,000 Total cost 525,000 650,000 350,000 220,000 400,000 Total gross profit or (loss) $ (25,000) $ 70,000 $125,000 $ (20,000) $ 50,000 The amount reported as income (loss) under the completed-contract method for 2015 is: Project A $(25,000) B -0- C 125,000 D (20,000) E -0