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 companys financial statements for the year ended December 31, 2013, indicate the following totals for these trademarks (in millions):

	2013			2012
Trademarks (at cost)	$	2,115		$	1,930
Accumulated Amortization		41			44
Trademarks, net		2,074			1,886

During 2013, Grafix acquired the Buffalo and Lee Cooper trademarks at a cost of $229 million, recorded $10 million of trademark amortization for the year, and disposed of trademarks for proceeds of $25 million cash. None of the trademarksnot even Ed Hardywere judged to be impaired during the year.

Required:

Based on the information given, determine the following for trademarks disposed of during 2013: (a) their cost, (b) their accumulated amortization at the time of disposal, and (c) the gain (loss) on disposal of trademarks. (Enter your answer in millions not in dollars. Loss amounts should be indicated by minus sign.)

1. Cost disposed during 2013?

2. Accumulated Amortization?

3. Gain (loss) on disposal of trademarks?