DEV has a contract to build a building for $120,000 with an estimated time to completion of three years. A reliable cost estimate for the project is $75,000, In the first year of the project, DEV incurred costs totaling $30,000. In the second year, they incurred costs of $15.000. They finish the project in the third year. How much profit should DEV report at the end of the second year under the percentage of completion method and completed contract method? ODEV should report $9,000 under the percentage of completion method and 50 under the completed contract method. O DEV should report $27,000 under the percentage of completion method and $27,000 under the completed contract method. O DEV should report $9,000 under the percentage of completion method and $45,000 under the completed contract method O No answer text provided