In 2011, Cupid Construction Co. (CCC) began work on a two-year fixed-price contract project. CCC uses the percentage-of-completion method to account for such projects and provides you with the following information (dollars in millions): accounts receivable (from construction progress billings) $37.5, actual construction costs incurred in 2011,$135, cash collected on the project during 2011, $105, construction in progress, 12/31/2011, $207, estimated percentage of completion during 2011, 60%. What are CCC's estimated remaining construction costs on the project at the end of 2011?

a) $75 million
b) $135 million
c) $180 million
d) $225 million