[ 2 ] Superior Construction Co. was contracted to plaster all the buildings of a historical preservation project for $2,500,000 over the next 2 years. Total estimated costs to complete are $2,000,000. Actual costs incurred in Years 1 and 2 were $800,000 and $900,000, respectively. Using the percentage-of- completion method, what amount of gross profit would Superior report in Year 1? A. $225,000 B. $200,000 C. $500,000 D. $250,000