JJ Construction Inc. entered into a contract with a customer to build a corporate office on January 1, 2020, for $18,000,000. The customer owns the construction in process during the construction process and the customer is under obligation to pay for any work completed, even if the contract is canceled. The office is expected to be completed in three years for a total cost of $11,400,000. Actual costs incurred through December 31, 2020, are $4,788,000. Determine the amount of revenue to record in 2020 assuming that the cost-to-cost method is used.