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 following totals for these trademarks (in millions): During 2013, Grafix acquired the Buffalo and Lee Cooper trademarks at a cost of $231 million, recorded $6 million of trademark amortization for the year, and disposed of trademarks for proceeds of $27 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 during 2013: (a) their cost, (b) their accumulated amortization at the time of disposal, and (c) the gain (loss) on disposal of trademarks