Assume that Jacob sold the division's assets on December 31, 2016, for $24 million. The book value of the division's assets was $19 million at that date. Required: Under these assumptions, what would Jacob report in its 2016 income statement regarding the office equipment division? (Enter your answer in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5).)