Rothbart Manufacturing agrees to manufacture bumper cars for 12 Banners Amusement Parks. Under the terms of the contract, 12 Banners will pay Rombat a total of $65.000 and 12 Banners can cancel the contract it it so chooses but must pay Rothbart for work completed Rothbart believes that if 12 Banners cancelled the contract, Rothbat could sell the bumper cats to another amusement park and still make a profit. The manufacturing contract is expected to last six months, and as of December 31, 2021, the job is 50% complete. How much toivenue should Rothbart recognize in 2021 for this contract? Multiple Choice $33000 50 o 565.000 52100