Byzantine Company is a large real estate construction company that has made a Subchapter S election. The company reports its income using the percentage of completion method. In 2019, the company completed a contract at a total cost of $10,000,000. The contract price was $13,500,000. At the end of 2018, the year the contract was begun, Byzantine estimated the total cost of the contract would be $12,000,000. Total accumulated cost on the contract at the end of 2018 was $6,500,000. The relevant tax rate is 35%, and the relevant Federal interest rate is 4%. Assume that all income tax returns were filed and taxes were paid on March 15 following the end of the calendar tax year. For parts (a) and (b), round any division to 2 decimal places. If required, round your final answer to the nearest dollar. a. The gross profit on the contract for 2018 is x and for 2019 is b. The lookback interest due with the 2019 return is