In $2024,$ Cupid Construction Company $($CCC$)$ began work on a two$-$year fixed price contract project. CCC recognizes revenue over time according to percentage of completion for this contract, and provides the following information $($dollars in millions$)$:

Accounts receivable, $12/31/2024($from construction progress billings$)$ $ $37\mathrm{.}5$

Actual construction costs incurred in $2024$ $ $135$

Cash collected on project during $2024$ $ $105$

Construction in progress, $12/31/2024$ $ $207$

Estimated percentage of completion during $202460\%$

What are CCC$\text{'}$s estimated remaining construction costs on the project at the end of $2024?$

Multiple Choice

$$0$

$$135$ million

$$90$ million

$$225$ million $-$ INCORRECT