In 2021. Montana Corp. entered into a contract to begin work on a two-year project. Montana recognizes revenue over time according to percentage of completion for this contract, and provides the following information (dollars in millions): Selected Amounts What is the amount of gross profit on the project recognized by Montana during 2021? $70 , 000 , 000 $60 , 000 , 000 $35 , 000 , 000 $105 , 000 , 000.