A construction firm enters into a contract to build a building.The firm will receive 25 million for the contract, they expect that building costs will be 18 million, and result in 8 million in estimated profit.The firm experiences the following.

In Year 1 - The firm spent 12 million on construction

In Year 2 - the firm spent 6 million on construction

Assume that outcomes can be reliably measured.How much revenue did the firm book in Year 2?

A. 16.67 million

B. 5.33 million

C. 8.33 million

D. 2.67 million