Shell Co$.$ is involved with innovative approaches to finding energy reserves. Shell Co$.$ built a platform to extract natural gas at a cost of $$55$ million. However, the company is also legally responsible to remove the platform at the end of its useful life of twenty years. This cost is estimated to be $$21$ million $($the present value of which is $$8$ million$).$ If the company paid $$19$ at end of operation. What is the amount of gain or loss on settlement of environmental liability?

A$.$ Gain $$2$ million.

B$.$ Gain $11$ million.

C$.$ Loss $11$ million.

D$.$ Loss $13$ million.