Spacey has been hired to build a new space shuttle for NASA for $$2$ Billion that will transport humans to Mars. Spacey expects it will take five years to build the shuttle. They use the percentage of completion method to account for long$-$term construction projects. Use the following information about the first $4$ years of construction to answer the following questions.

$\backslash$table$[[,$Year $1,$Year $2,$Year $3,Y_{?}$ Year $4],[$Cash Cost incurred to date,$$200$ million,$$390$ million,$$1,100$ million,$$1,400$ million$],[$Estimated future costs,$$800$ million,$$910$ million,$$1,100$ million,$$700$ million$],[$Current year Billings,$$350$ million,$$300$ million,$$500$ million,$$400$ million$],[$Current year Cash coll,$$270$ million,$$420$ million,$$490$ million,$$405$ million$]]$

What is the income statement impact $($current period profit or loss$)$ for Year $3?$