Palma Ltd has a defined benefit pension plan and prepares financial statements on $31$st December each year. On $1$st January $2022,$ the pension plan assets amounted to $$70$ million, and the pension plan liabilities amounted to $$40$ million. On $31$st December $2022,$ the actuary had estimated that the plan had net assets of $$26$ million. The interest rate on $1$st January $2022$ was $10\%$ and the actual return on plan assets for the year was $$3\mathrm{.}2$ million. The current service cost is $$10$ million. On $30$ June $2022,$ Phoenix Ltd paid $$2$ million in settlement of a defined benefit obligation with a present value of $$2\mathrm{.}4$ million. On $31$st December $2022,$ past service cost amounted to $53\mathrm{.}6$ million. During the year, Palma Ltd made pension contributions of $$7$ million into the scheme and the scheme paid pension benefits in the year amounting to $$4$ million. The asset ceiling for the year ended $31$st December $2021$ and $31$st December $2022$ is $$25$ million.Required$($a$)$ What is the amount of remeasurement component $($actuarial gain or loss$)$for the year ended $31$st December $2022?$