Collicutt Energy Services Ltd. of Calgary, Alberta, reported the following for land, buildings, and equipment (in millions):

_____________________________________________________ December 31

_________________________________________________ 2017 _____________ 2016

Land, buildings, and equipment............................................. $ 544.1 ................ $ 575.1

Accumulated depreciation...................................................... (195.1) ................ (209.4)

During 2017, Collicutt Energy paid $74.2 million for new property and equipment. Depreciation for the year totaled $38.1 million. During 2017, Collicutt sold property and equipment for $20.2 million. How much was Collicutt's gain or loss on the sale of the property and equipment? How would this gain or loss be reported on the income statement?