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 $137 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 2020 2021 2022 Actual costs incurred in each year $38 million $61 million $ 43 million Estimated remaining costs to complete the project (measured at Dec. 31 of each year) $76 million $61 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).) Years 2020 2021 2022 Gross Profit (or Loss) recognized Gross profit million Gross loss million None million