On April 30, one year before maturity, Nissim Company retired \(\$ 200.000\) of its \(9 \%\) bonds payable at the current market price of 101 ( \(101 \%\) of the bond face amount, or \(\$ 200.000 \times 1.01=\$ 202.000\) ). The bond book value on April 30 is \(\$ 197,600\), reflecting an unamortized discount of \(\$ 2,400\). Bond interest is currently fully paid and recorded up to the date of retirement. What is the gain or loss on retirement of