As of Dec 31, 2019, the 10% "bonds payable" of Maple Leafs Co's carrying value was $7,600,000. With a face value of $8,000,000, the bonds had been issued with a discount, yielding 12%. Maple Leaf's co used the "effective interest" method to record the bond discount amortization. Interest of the bond is to be paid on Jan 1st and July 1st of every year. The July 1, 2020 interest payment & amortization of the discount has been recorded correctly. On July 2, 2020, Maple Leafs Co. retired the bonds at 102. Not considering income taxes, what loss, if any, should Maple Leafs Co. record related to the retirement of the bonds