A construction firm enters a long-term contract to build a bridge, which was completed in Year 4. The expected and actual cash receipts and disbursements for the project (in millions) are as follows:

year	Receipts	Expenditures
1	3,000	4,000
2	4,000	3,000
3	5,000	2,000
4	8,000	1,000
Total	20,000	10,000

What is the income before taxes during each year under Installment Method of revenue recognition?