Beefy Builders is building a football stadium for a contract price of $220 million. This is a three-year project that qualifies for revenue recognition over the life of the project and the following information is available: ($ in millions) Year 1 Year 2 Year 3 Total cost incurred $ 40 $ 126 $ 170 Estimated completion costs $ 120 $ 54 $ 0 How much revenue and expense are recognized in Year 1,2 and 3 respectively