Cash Paid Interest Expense Increase in Carrying Value Date 01/01/2021 06/30/2021 12/31/2021 06/30/2022 12/31/2022 06/30/2023 12/31/2023 $8,100 8,100 8,100 8,100 8,100 8,100 $10,234 10, 319 10,408 10,500 10,596 10,697 $2,134 2,219 2,308 2,400 2,496 2,597 Carrying Value $255,846 257,980 260,199 262,507 264,907 267,403 270,000 THA buys back the bonds for $258,379 immediately after the interest payment on 12/31/2021 and retires them. What gain or loss, if any, would THA record on this date