On December 31, 2019, Shawshank Construction Inc. signs a contract to manufacture a bridge which it anticipates the construction will take three years.

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

Contract price: $780 million

Estimated construction costs: $600 million

Estimated total profit: $180 million

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

2020 $ 60 million

2021 $360 million

2022 $180 million

Shawshank uses the cost-to-cost method to recognize revenue.

Which of the following represent the revenue recognized in 2020, 2021, and 2022?