The Physics Department at Caltech hired Wolowitz Engineering Co$.$ to construct a new satellite lab on the Caltech campus for a fixed price of $\backslash (\backslash$$ $42\backslash )$ million. In the first year, Wolowitz Engineering incurred construction costs of $\backslash (\backslash$$ $12\backslash )$ million, with estimated costs to finish the project at $\backslash (\backslash$$ $28\backslash )$ million at the end of the first year. The lab was completed in the second year, with total construction costs that year amounting to $\backslash (\backslash$$ $29\backslash )$ million. How much revenue and gross profit or loss will Wolowitz Engineering Co$.$ recognize in both the first and second year if it recognizes revenue upon completion of the contract? Note: Enter your answers in whole dollars and not in millions $($i$.$e$.,\backslash (\backslash$$ $4\backslash )$ million should be entered as $\backslash (\backslash$$ $4,000,000\backslash )).$ Leave no cells blank $-$ be certain to enter $"0"$ wherever required.