E9-13 Calculating the Book Value of Disposed Intangible Assets [LO 9-6) Grafix Image Group owns and markets various brands and trademarks, including Joe Boxer, London Fog, Ocean Pacific, Ecko Unltd., Umbro, Ed Hardy, Lee Cooper, Buffalo, and Peanuts. The company's financial statements for the year ended December 31. 2013, indicate the folowing totals for these trademarks (in millions) Trademarks (at cost) Accumulated Amortization 20132012 $2,045 $1.860 34 37 Trademarks, net 2.011 1,823 During 2013, Grafix acquired the Buffalo and Lee Cooper trademarks at a cost of $222 milion, recorded $8 milion of trademark amortization for the year, and disposed of trademarks for proceeds of $18 million cash. None of the trademarks not even Ed Hardy were judged to be impaired during the year Required Based on the information given. determine the following for trademarks disposed of dunng 2013: (a) their cost, (b) their accumulated amortization at the tme of disposal, and (o) the gain tloss) on disposal of trademarks. (Entet your answer in millions not in dollars tLoss amounts should be indicated by minus sign. (a) Cost disposed during 2013 (b) Acoumulated Amortization (o) Gain floss) on disposal of trademarks