Grafix Image Group owns and markets various brands and trademarks, including Foggy, Seaview, Echo, B. Sturdy, Amy Silver, Rhino, Nuts, Savory Cake, and Puppy. The company's financial statements for the year ended December 31, 2015, indicate the following totals for these trademarks (in millions):

20152014Trademarks (at cost)$2,135$1,950Accumulated Amortization4346Trademarks, net2,0921,904

During 2015, Grafix Image Group acquired the Strawberry Shortcake and Pony 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. Assume none of the trademarks were judged to be impaired during the year.

Required:

Based on the information given, determine the following for trademarks disposed of during 2015:(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.)