Indiana Company began a construction project in $2024$ with a contract price of $$163$ million to be received when the project is completed in $2026.$ During $2024,$ Indiana incurred $$37$ million of costs and estimates an additional $$85$ million of costs to complete the project. Indiana recognizes revenue over time and for this project recognizes revenue over time according to the percentage of the project that has been completed.

Suppose that, in $2025,$ Indiana incurred additional costs of $$63$ million and estimated an additional $$53$ million in costs to complete the project. Indiana: