On December 31, 2017, Tri-State Construction Inc. signs a contract with the government to build a bridge. Tri-State Construction anticipates the construction will take three years.

The companys accountants provide the following contract details relating to the project:

Contract price	$690 million
Estimated construction costs	$480 million
Estimated total gross profit	$210 million

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

2018	$ 48 million
2019	$288 million
2020	$144 million

Tri-State Construction uses the cost-to-cost method to recognize revenue. How much gross profit should Tri-State recognize in 2020?