4. On 12-31-19, issued $5,000,000 of its 4%, 5-year callable term bonds dated 12-31-19. The bonds pay interest every June 30 and December 31. O can call in the bonds any time after 12-31-21 at 103 plus interest. At the time 0 issued the bonds, similar bonds paid 4.25%. Upon issuing the bonds, O incurred and paid $50,000 of bond issuance costs. O uses the effective- interest method to amortize any bond discount or premium. O prepares AJEs only as of every December 31. On 03-01-22, called in all of the bonds at the call price of 103. What gain or loss should report on the retirement of the bonds