Eagle Corp.’s comparative Balance Sheet at December 31, 2023…

Eagle Corp.’s comparative Balance Sheet at December 31, 2023 reports the following (in millions):            2023        2022 Total Assets         65          30 Total Liabilities         45          16   During 2023, Eagle Corp. paid dividends in the amount of $7 million and issued $10 million of common stock.  Calculate the amount of net income (loss) that Eagle Corp. should report in its 2023 income statement?