During 2021, a company started a construction job with a contract price of $289,800. The job was completed in 2023. The following information is available. 2021 2022 2023 $184,840 -0- Costs incurred to date Estimated costs to complete Billings to date Collections to date $40,000 210,000 40,000 20,000 S88,000 112,000 149,660 40,000 189,000 100,000 If the completed-contract method of accounting is used, the amount of gross profit to be recognized in year 2023 will be $