Beck Construction Company began work on a new buildjng project on January $1,2023.$ The project is to be completed by December $31,2025,$ 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:

$\backslash$table$[[,,$Estimated remaining costs to complete the$],[$Years$,$Actual costs incurred in each year,project $($measured at$],[$December $31$ of each year$),,],[2023,$$$39$ million,$$78$ million$],[2024,$$$63$ million,$$63$ million$],[2025,$$$44$ million,$$0$ million$]]$

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 $10).$

$\backslash$table$[[$Years$,$Gross Profit $($or Loss$)$ recognized,$],[2023,,,$million$],[2024,,,$million$],[2025,,,$million$]]$