Concord Corporation issues $25700000 face value of bonds at 97 on January 1, 2016. The bonds are dated January 1, 2016, pay interest semiannually at 8% on June 30 and December 31, and mature in 10 years. Straight-line amortization is used for discounts and premiums. On September 1, 2019, $15420000 of the bonds are called at 103 plus accrued interest. What loss would be recognized on the called bonds on September 1, 2019?