The adjusted trial balance of Pacific Scientific Corporation on December 31, 2017, the end of the company's fiscal year, contained the following income statement items ($ in millions): sales revenue, $2357; cost of goods sold, $1416; selling expenses, $205; general and administrative expenses, $196; interest expense, $43; and gain on sale of investments, $40. Income tax expense has not yet been accrued. The income tax rate is 40%. What is income loss?