Evan Corporation provided consulting services for Kensington Company in 2015. Evan incurred costs of $120,000 associated with the consulting and billed Kensington $180,000. Evan paid $80,000 of it's costs in 2015 and the remaining $40,000 in 2016. Evan received $90,000 of it's billing in 2015. Kensington paid the remaining $90,000 in 2016. Evan reports on the accrual basis of accounting. How much is Evan's 2015 and 2016 profit related to the Kensington consulting?