The answer is 7000000. I want to now the solution please

Kiner, Inc began work in 2018 on a contract for exist21,000,000. Other data are as follows. If Kiner uses the completed-contract method, the gross profit to be recognized in 2010 is a) exist3, 400,000 b) exist7,000,000 c) exist3, 500,000 d) exist14,000,000