Lopez Plastics Co. (L.PC) issued callable bonds on January 1, 2021 LPC's accountant has projected the following amortization schedule from issuance until maturity, Cash interest Effective interest Decrease in balance 1/1/2021 6/30/2021 12/31/2021 6/30/2028 12/31/2022 6/30/2023 12/31/2023 6/30/2024 12/31/2024 $7,000 7.000 7,000 7,000 7,000 7,000 7.000 7,000 $6,211 6, 187 6,163 6, 137 6. 112 6,085 6,057 6.029 $789 813 837 863 888 915 943 Outstanding balance $207.020 206, 230 205, 417 204,580 203, 717 202, 829 201, 913 200,971 200,000 971 LPC calls the bonds at 103 immediately after the interest payment on 12/31/2022 and retires them what gain or loss. If any, would LPC record on this date