Sailor Construction Company has consistently used the percentage$-$of$-$ completion method. On January

$10,2014,$ Sailor began work on a $$3,000,000$ construction contract. At the inception date, the estimated

cost of construction was $$2,250,000.$ The following data relate to the progress of the contract:

Gross profit recognized at December $31,2014..........$ $ $300,000$

Costs incurred Jan. $10,2011,$ through Dec. $31,2015...1,800,000$

Estimated cost to complete at December $31,2015.......600,000$

How much gross profit should Sailor recognize for the year ended December $31,2015?$

a$.$ $$150,000$

b$.$ $$262,500$

c$.$ $$300,000$

d$.$ $$450,000$