Nettle Ltd is a firm of project managers which supports construction industry projects. It has two contracts (A and B), on which it commenced work in the year to 31 December 20X9; work will not be completed until the year to 31 December 20Y0. Relevant amounts on 31 December 20X9 are:

Contract	A	B
Costs to date	95,000	45,000
Recognised profits to date	5,500	-
Recognised losses to date	-	5,500
Progress payments invoiced to date	90,000	42,000

How much should Nettle disclose as contract assets in accordance with IFRS 15 'Revenue from Contracts with Customers'?