Iconix Brand 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, 2015, indicate the following totals for these trademarks in millions): 2015 $ 1,703 2014 $ 2,016 Trademarks (at cost) Accumulated Amortization Trademarks, net 20 1,696 1,996 During 2015, Iconix acquired the Strawberry Shortcake and Pony trademarks at a cost of $89 million, recorded $3 million of trademark amortization for the year, and disposed of trademarks for proceeds of $3 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.) (a) Cost disposed during 2015 (b) Accumulated Amortization (c) Gain (loss) on disposal of trademarks