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Swallow Company is a large real estate construction company that has made a Subchapter S election. The company reports its income the percentage of completion method. In 2017, the company completed a contract at a total cost of $4, 800,000. The contract price was $7, 200,000. At the end of 2016, the year the contract was begun, Swallow estimated that the total cost of the contract would be $5, 400,000. Total accumulated cost on the contract at the end of 2016 was $1, 800,000. The relevant tax rate is 35%, and the relevant Federal interest rate is 5%. Assume that all income tax returns were filed and taxes were paid on March 15 following the end of the tax year. Round any gross profit division to 7 decimal places and use rounded amounts in subsequent computations. Then, round your final answer the nearest dollar. a. The gross profit on the contract for 2016 is and for 2017 it is Round any division to 3 decimal places and use in subsequent computations. b. The look back interest due with the 2017 return is