use the I$-$R$-$A$-$C format

Dennis and Tara Mackie asked Smythe Construction, LLC to remodel their home in Davison, Michigan. Smythe Construction provided the Mackies with an initial estimate of $$32,500$ for the cost. Over the course of the work, the Mackies made significant changes to the plan. Smythe agreed to the changes and regularly advised the Mackies about the increasing costs. Mid$-$project, Smythe provided an itemized breakdown at their request. The Mackies paid Smythe $$59,000,$ but refused to pay more. Smythe claimed that they were still owed $$41,000$ in labor and materials. Smythe filed a suit in a Michigan state court against the Mackies to collect.

Smythe has asked you, as a consultant, to advise them regarding which type of lien would be most effective in Smythe's attempt to collect from the Mackies. They would like to understand how the lien works and whether the court is likely to enforce it in this case.