Dhaka Developers is a newly established real estate developer. In their first year of operation, they have signed a contract to build a residential complex for a client in 5 years. Total value of the contract is BDT 50 crore. Costs incurred for developing the residential complex is detailed in the table below:

Year	Costs Incurred in Each Year
Year 1	BDT 10 crore
Year 2	BDT 5 crore
Year 3	BDT 15 crore
Year 4	BDT 5 crore
Year 5	BDT 1 crore

Assume they do not have any other contract in hand for the first 5 years of operation. Thus, all the expenses incurred by the business in the first five years are incurred for developing this residential complex only. Calculate the amount of net income they can report in their income statement at the end of Year 1 and Year 2. [Read the question carefully. You only have to show the calculation for Year 1 and Year 2, not all 5 years.]