Beck Construction Company began work on a new building project on January 1, 2020. The project is to be completed by December 31, 2022, for a fixed price of $184 million. The following are the actual costs incurred and estimates of remaining costs to complete the project that were made by Beck's accounting staff:

YearsActual costs incurred in each yearEstimated remaining costs to complete the

project (measured atDec. 31 of each year)2020$49million$98million2021$83million$83million2022$54million$0

Required:

What amount of gross profit (or loss) would Beck record on this project in each year, assuming that Beck recognizes revenue for this project upon completion of the project?(Loss amounts should be indicated with a minus sign. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).)