The buyer took upon itself (i.e. assumed) all liabilities of auto parts division and paid Claxton $10 million for the assets, which had a book value of $3 million. During 2017, the auto parts division incurred a loss of $9 million. Estimate a tax rate of 20%. Assume Claxton reports results for auto parts division in 2017 as Discontinued Operations. Calculate gain or loss from these discontinued operations, net of any tax expense or benefit.