Iconix Brand Group owns and markets various brands and trademarks, including Joe Boxer, London Fog, Ocean Pacific, Ecko Unltd., Umbro, Ed Hardy, Lee Cooper, Buffalo, and Peanuts. The company€™s financial statements for the year ended December 31, 2013, indicate the following totals for these trademarks (in millions):

During 2013, Iconix acquired the Buffalo and Lee Cooper trademarks at a cost of $ 216 million, recorded $ 7 million of trademark amortization for the year, and disposed of trademarks for proceeds of $ 12 million cash. None of the trademarks€” not even Ed Hardy€” were judged to be impaired during the year.
Required:
Based on the information given, determine the following for trademarks disposed of during 2013: (a) their cost, (b) their accumulated amortization at the time of disposal, and (c) the gain (loss) on disposal of trademarks.

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2013 2012 Trademarks (at cost) Accumulated Amortiz ation Trademarks, net $1.985$1.sco 31 28 1,957 1.769