Evan Corporation provided consulting services for Kensington Company in year 1. Evan incurred costs of $60,000 associated with the consulting and billed Kensington $90,000. Evan paid $40,000 of its costs in year 1 and the remaining $20,000 in year 2. Evan received $45,000.00 of its billing in year 1. Kensington paid the remaining $45,000 in year 2. Evan reports on the accrual basis of accounting. How much is Evans year 1 and year 2 profit related to the Kensington consulting