During $20$x$1$ Legion Company issued $9\%,$ $$1,800,000$ bonds for $$2,100,000.$ Legion retired all of these bonds on March $1,20$x$2,$ at $105.$ The unamortized bond premium on that date was $$189,000.$ What is the amount of gain or loss should Legion should recognize on this bond retirement?

Multiple Choice

$$162,000$ gain.

$$189,000$ gain.

$$99,000$ gain.

$$0$ gain.