Oriole Construction Company had a contract starting April 2021, to construct a $24300000 building that is expected to be completed in September 2023, at an estimated cost of $22300000. At the end of 2021, the costs to date were $10927000 and the estimated total costs to complete had not changed. The progress billings during 2021 were $5100000 and the cash collected during 2021 was 3230000. Oriole uses the percentage-of-completion method. For the year ended December 31, 2021, Oriole would recognize gross profit on the building of:

a. $899342.

b. $980000.

c. $0.

d. $11373000.