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 $140 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:

Years	Actual costs incurred in each year			Estimated remaining costs to complete the project (measured at Dec. 31 of each year)
2020	$	39	million	$	78	million
2021	$	63	million	$	63	million
2022	$	44	million	$	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).)