Help me Plz. Which one is correct answer ???

Current Attempt in Progress Sunland inc, a real estate developing company, was accounting for its long-term contracts using the completed contract method prior to 2021 . In 2021, it changed to the percentoge-of-completion method. The company decided to use the same for income tax purposes. The tax fate enacted is 40% income before taxes under both the methods for the past three years appears below. What amount will be debited to Construction in Process account, to record the change at beginning of 2021? $156000$381000$219000$81000