At the beginning of 2009, Florida Road Construction entered into a contract to build a road for the government. Construction will take four years. The following information as of 31 December 2009 is available for the contract:

Total revenue according to contract

$10,000,000

Total expected cost

$8,000,000

Cost incurred during 2009

$1,200,000

Assume that the company estimates percentage complete based on costs incurred as a percentage of total estimated costs. Under the completed contract method, how much revenue will be reported in 2009?

A. None

B. $300,000

C. $1,500,000