Carbon Corporation had a $2,000,000 contract to build a small hospital with total costs estimated at $1,600,000.It received the following payments and incurred the following expenses over the three year contract period:

Under the percentage of completion method, how much profit should Carbon recognize in year 1?

Year

Payments

Expenses

1

$ 400,000

$300,000

2

$1,200,000

$900,000

3

$ 400,000

$550,000