On June $15,2024,$ Sanderson Construction entered into a

long$-$term construction contract to build a baseball stadium in

Washington, D$.$C$.,$ for $$270$ million. The expected completion date is

April $1,2026,$ just in time for the $2026$ baseball season. Costs

incurred and estimated costs to complete at year$-$end for the life

of the contract are as follows $($$ in millions$)$:Required: