Upton Company has consistently used the percentage-of-completion method of recognizing income. In 2010, Upton started on an $18,000,000 construction contract that was completed in 2012. The following information was taken from Uptons 2010 accounting records: Progress billing $ 6,600,000 Costs incurred $ 5,400,000 Collections $ 4,200,000 Estimated costs to complete $10,800,000 What amount of revenue should Upton recognize on the contract in 2010? (Points : 2) a. $6,000,000 b. $5,400,000 c. $9,000,000 d. $0