46. Ashke recognizes construction revenue and gross profit using the input method based on costs incurred to recognize revenue from a performance obligation satisfied over time. During Year 1, a single long-term project was begun, which continued through Year 2. Information on the project follows: Year 1 Year 2 Accounts receivable from construction contract $100,000 $300,000 Construction costs 105,000 192,000 Gross profit and costs incurred 122,000 364.000 Partial billings on contract 100,000 420,000 Gross profit recognized on the long-term construction contract in Year 2 should be A. 550.000 48. The incremental costs of obtaining a contract with a customer O A. Would have been incurred regardless of whether the contract was obtained. B. Always must be capitalized. O C. Should not be capitalized if the performance obligations in the obtained contract are expected to be satisfied over a period of less than year. O D. Always must be expensed as incurred