On December 31, 2019, 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:

2020	$ 60 million
2021	$150 million
2022	$ 90 million

Tri-State uses the percentage of completion method to recognize revenue. Which of the following represent the profits recognized in 2020, 2021, and 2022?

	A.	$44 million, $110 million, $66 million
	B.	$52 million, $312 million, $156 million
	C.	None of the above
	D.	$104 million, $260 million, $156 million
	E.	$104 million, $110 million, $66 million