7. On January 1, 2005, a company issued 500 of its 10%,$1,000 bonds for $520,000. These bonds were to mature in 10 years, but were callable at 102 any time after December 31,2007. Interest is payable annually. On January 1, 2009, the company called all of the bonds and retired them early. The unamortized premium on that date was $9,000. The company's gain/loss on this early retirement of debt. was: a. gain S1,000 b. loss $1,000 c. gain $10,000 d. not enough information to determine