Norfolk Southern Corporation, one of the nations premier transportation companies, reported the following amounts in the asset section of its balance sheets: ($ in millions) December 31, 2019 December 31, 2018 Property and equipment, net $ 31,614 $ 31,091 In addition, information from the 2019 statement of cash flows and related notes reported the following items ($ in millions): Depreciation $ 1,139 Additions to property and equipment 2,019 Sales price of property and equipment 377 Required: What is the gain on the sale of property and equipment for the year ended December 31, 2019?