Amold Co$.$ began a construction project in $2020,$ which was completed in $2021.$ Information related to the project is below:

$\backslash$table$[[$Contract price,$$,450,000],[$Construction costs for the year $2020$ only.,$180,000,],[$Construction costs for the year $2021$ only,,$195,000],[\backslash$table$[[$Estimated cost to complete as of$],[\frac{12}{31}\frac{?}{2020}$