Suppose on December 31, 2018, Turner Construction contracted with a client to build a shopping center at a contract price of $500 million. The estimated total construction cost incurred is $320 million. The schedule of expected contract costs is shown below. Calculate the amount of (1) revenue, (2) expense, and (3) net income in 2019.

Year	Cost Incurred
2019	$80
2020	$144
2021	$96
Total	$320

Group of answer choices

150; 80; 70

125; 80; 45

225; 80; 145

225; 144; 81