In 2021, Cupid Construction Co. (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, 12/31/2021 (from construction progress billings) Actual construction costs incurred in 2021 Cash collected on project during 2021 Construction in progress, 12/31/2021 Estimated percentage of completion during 2021 37.5 125 105 207 50 % What are CC's estimated remaining construction costs on the project at the end of 2021? 0 $90 million 0 $145 million O $135 million 0 $125 million