Brighton Corp. bought an oil rig exactly 6 years ago for $110,000,000. Brighton depreciates oil rigs straight line over 10 years assuming no salvage value. (Straight line depreciation means that the yearly depreciation will be the purchase price of the oil rig divided by the number of years it will last, which is 10 years here). The rig was just sold to British Petroleum for $29,000,000. What Capital Gain/Loss will Brighton report on this transaction?