February 1, 2023, Pat Weaver Incorporated (PWI) issued 9\%, $1,700,000 bonds for $2,000,000. PWI retired all of these bonds on January 1,2024 , at 105. Jnamortized bond premium on that date was $178,500. How much gain or loss should be recognized on this bond retirement? Multiple Choice $93,500 gain $93,500 loss $153,000 gain $180,000 gain