Robertson Construction entered into a contract to construct a tunnel for a fixed price of $12,000,000. Robertson recognizes revenue over time according to percentage of completion. Here are some facts: In 2021: Cost incurred during the year is $3,000,000; Estimated cost to complete is $6,000,000 In 2022: Cost incurred during the year is $500,000; Estimated cost to complete is $6,500,000 In 2023: Cost incurred during the year is $6,500,000; Estimated cost to complete is $0. How much gross profit/loss would Robertson recognize in 2022