On January 1, Year 4; Belmont Inc entered into a 4-year contract to construct a new hospital for the City of London. Belmont has a December 31 year-end. The total contract price was $100,000,000. At the end of Year 4; Belmont incurred $23,000,000 costs and the estimated costs to complete are $57,000,000. If Belmont uses the completed-contract method for revenue recognition, how much revenue should be recorded in Year 4?