On December 31, 2012, Mass Construction Inc. signs a contract with the state of Massachusetts Department of Transportation to manufacture a bridge over the Merrimack. Mass Construction anticipates the construction will take three years. The company's accountants provide the following contract details relating to the project:

Contract price	$520 million
Estimated construction costs	$300 million
Estimated total profit	$220 million

During the three-year construction period, Tri-State incurred costs as follows:

2013	$ 30 million
2014	$180 million
2015	$ 90 million

Tri-State uses the percentage of completion method to recognize revenue. Which of the following represent the revenue recognized in 2013, 2014, and 2015?

	A.	$52 million, $312 million, $156 million
	B.	None of the above
	C.	$12 million, $72 million, $36 million
	D.	$140 million, $140 million, $140 million
	E.	$30 million, $180 million, $90 million