Collicutt Energy Services Ltd. of Calgary. Alberta, reported the following for land, buildings, and equipment (in millions): During 2014, Collicutt Energy paid $74.2 million for new property and equipment Depreciation for the year totaled $38.1 million. During 2014, Collicutt sold property and equipment for $20.2 million. How much was Collicutt's gain or loss on the sale of the property and equipment