Error processing in the MFC. Contrasts for error trials between gain and null (a) and between loss and null (b) show a mid-MFC focus in both incentive conditions relative to null and rACC activation in the loss − null contrast. BOLD signal change for error trials minus correct trials for loss (c), gain (d), and null (e) reveals pMFC activation for each condition, plus rACC activation for loss. Activation occurs for correct trials in the mid-MFC for gain (f) relative to null. g, Extracted BOLD signal (regression coefficient values ± SEM) from an unbiased volume of interest derived from the mid-MFC activation during error trials demonstrates activity increases for gain and loss incentive conditions (*p < 0.05, loss > null; **p < 0.05, gain > null). All voxels are overlaid on the MNI 152 reference image and displayed at a threshold of p < 0.005, except for the pMFC focus in c (p < 0.01).