$5$ Beck Construction Company began work on a new building project on January $1,2023.$ The project is to be completed by December $31,2025,$ for a fixed price of

$$108$ million. The following are the actual costs incurred and estimates of remaining costs to complete the project that were made by Beck's accounting staff:

a$.$ What amount of gross profit $($or loss$)$ would Beck record on this project in each year, assuming that Beck recognizes revenue for this project over time

according to percentage of completion?