Dream Builders Inc, enters a contract for $18,000,000 to build an amusement park exhibit. The total cost to build is estimated to be $15,000,000. At the end of the first year, the cost incurred is $3,000,000. At this time, the estimated cost to complete is $12,000,000. Calculate the percent complete at the end of the first year Round to the nearest percentage. a. 17% b. 20% c. 25% d. 30%