During 2021, a company started a construction job with a contract price of $294,800. The job was completed in 2023. The following information is available.

	2021	2022	2023
Costs incurred to date	$40,000	$88,000	$197,810
Estimated costs to complete	210,000	112,000	-0-
Billings to date	30,000	158,930	177,000
Collections to date	20,000	40,000	110,000

If the completed-contract method of accounting is used, the amount of gross profit to be recognized in year 2023 will be $____________.