Summary data for Benedict Construction Company's $($BCC$)$ Job $1227,$ which was completed in $2024,$ are presented below:

Bid price $ $610,000$

Contract cost: $2023(244,000)$

$2024(275,000)$

Gross profit: $91,000$

Estimated cost to complete:

$12/31/2023$ $ $216,000$

$12/31/20240$

Assuming BCC recognizes revenue upon project completion, what would gross profit have been in $2023$ and $2024($rounded to the nearest thousand$)?$

$20232024$

a$.$ $ $42,782$ $ $48,218$

b$.$ $ $36,400$ $ $54,600$

c$.$ $ $74,277$ $ $16,723$

d$.$ $ $0$ $ $91,000$