ABC, Oil Inc. performed a Full Cost method Ceiling Test at the end of the first quarter of $2022.$ It indicated that capitalized costs exceeded the Cost Ceiling by $$2$ million. ABC performed another Full Cost method Ceiling test at the end of $2022.$ It indicated that the Cost Ceiling exceeded capitalized costs by $$5$ million.

What related Gain or Loss should ABC recognize for $2022?$

no Gain or Loss

Gain of $$3$ million

Loss of $$2$ million

some other amount of Gail or Loss