This year, Kinza Company, a local manufacturer of off-shore drilling platforms, entered into a contract to construct a drilling platform that will be placed in the North Atlantic Ocean. The total contract price is $6,000,000, and Kinza estimates the total construction cost at $4,000,000. Actual costs incurred this year are $1,000,000. If Kinza uses the percentage of completion method, the gross profit for this year is

A) $0.

B) $400,000.

C) $500,000.

D) $2,000,000.