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 What are CCC's estimated remaining construction costs on the project at the end of 2021? $125 million $135 million $145 million $90 million $37.5 $125 $ 105 $207 50 %