a company issued $14007\%1000$ face value bonds on jan $12020$ each bond has a maturity of $10$years. on august $1,2000$ the company decided to call all of these bonds at $102.$ at the time they called the bonds the unamoritized premium was $70000.$ in its $2020$ income sttement what amount shoukd the company report as a gain or loss from the retiremen of the bonds