van Corporation provided consulting services for Kensington Company in year 1 . Evan incurred osts of $60,000 associated with the consulting and billed Kensington $90,000. van paid $40,000 of its costs in 2019 and the remaining $20,000 in year 2 . van received $45,000.00 of its billing in year 1 . Kensington paid the emaining $45,000 in year 2 . Evan reports on the accrual basis of accounting. How much is Evan's year 1 and year 2 profit related to the Kensington consulting