IT Technology enters into a contract with the federal government to create a system for the price of $$15$ million. IT receives $$6$ million when the contract is signed and the other $$9$ million upon completion of the project. The government maintains control of the system during the creation process. IT estimates that $35,000$ labor hours will be required to complete the product. During the current year $10,500$ labor hours are used and during the following year, the remaining $24,500$ hours were used. What will be included in the journal entry at the end of the current year? $($Round any intermediary calculations to the nearest cent, and round your final answer to the nearest dollar.$)$

A$.$ Debit to Service Revenue for $$4,499,985$

B$.$ Credit to Service Revenue for $$10,500,015$

C$.$ Debit to Deferred Revenue for $$4,499,985$

D$.$ Credit to Deferred Revenue for $$9,000,000$