Beck Construction Company began work on a new building project on January $1,2023.$ The project is to be completed by December $31,2025,$ for a fixed price of $$120$ 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

December $31$ of each year$)$

$2023$ $ $34$ million $ $68$ million

$2024$ $ $53$ million $ $53$ million

$2025$ $ $39$ million $ $0$ million

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?

Note: Enter "None" if there is no requirement of recognizing profit or loss. Loss amounts should be indicated with a minus sign. Enter your answers in millions $($i$.$e$.,10,000,000$ should be entered as $10).$