On January 1, 2018, Deer Motors paid $420 million for a 45% investment in Tripp Motors. Tripp earned net income of $60 million and paid cash dividends of $60 million during 2018. (Click the icon to view the Equity Method Investment T-account.) On January 1, 2019, Deer Motors sold half of its investment in Tripp Motors. The sale price was $140 million. Calculate Deer Motors' gain or loss on the sale. (Use parentheses or a minus sign when showing a loss.) Gain (loss) on sale of investment million - milion million