Answer:
$80,000
Explanation:
We can find out the cost of construction actually incurred in 2021 by adding the construction in progress with income before the tax on the contract recognized in 2021
Cost of construction actually incurred = construction in progress + income before the tax on the contract recognized in 2021
Cost of construction actually incurred = $100,000 - $20,000
Cost of construction actually incurred = $80,000