Beck Construction Company began work on a new building project on January 1, 2017. The project is to be completed by December 31, 2019, for a fixed price of $108 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)
2017	$	30	million	$	60	million
2018	$	45	million	$	45	million
2019	$	35	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 over time according to percentage of completion?

Place answers in the spaces provided below and show supporting computations. (Loss amounts should be indicated with a minus sign. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).)