Rothbart Manufacturing agrees to manufacture bumper cars for Banners Amusement Parks. Under the terms of the contract, Banners will pay Rothbart a total of $$80,000,$ and Banners can cancel the contract if it so chooses but must pay Rothbart for work completed. Rothbart believes that, if Banners cancelled the contract, Rothbart could sell the bumper cars to another amusement park and still make a profit. The manufacturing contract is expected to last six months, and as of December $31,2024,$ the job is $50\%$ complete. How much revenue should Rothbart recognize in $2024$ for this contract?

Multiple Choice

$$40,500$

$$80,000$

$$40,000$

$$0$