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 $143 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 $ 40 million $ 80 million 2024 $ 65 million $ 65 million 2025 $ 45 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).

\begin{tabular}{|c|l|l|l|} \hline Years & \multicolumn{2}{|c|}{ Gross Profit (or Loss) recognized } \\ \hline 2023 & & & million \\ \hline 2024 & & & million \\ \hline 2025 & & & million \\ \hline \end{tabular}