The Leverenz Construction Company began work on a $15,000 contract on 1/1/15. Planned completion was in 2017. The Percentage-of-Completion method is used. Given the following: 2017 $15,700 Costs incurred to date Estimated costs to complete Billings to date Collections to date 2015 $3,300 9,900 3,000 2,900 2016 $6,800 8,400 5,800 5,500 13,000 12,000 2016 Net Income (Loss) is: Select one: a. $(650) b. $(200) c. $(539) O d. $(89) O e. $200