Castle Corp. decided to go into the market to repurchase bonds before their due date. On the date of retirement, the balance on the Bonds Payable account was $5,000,000 and the balance on the Discount on Bonds Payable account was $76,000. If Castle pays $4,900,000 to retire the bond, what is the gain or loss on the early extinguishment of the debt? Use a negative sign to denote a loss. Enter "0" if there is no loss or gain