n January 1, 2016, Wheaton Corp issued 1,000 of its 5%, $1,000 bonds for $1,060,000. These bonds were to mature on January 1, 2026 but were callable at 103 any time after December 31, 2020. Interest was payable semiannually on July 1 and January 1. On July 1, 2021, after paying the interest, Wheaton called 70% of all of the bonds and retired them. Wheaton uses ASPE and amortizes bond premiums and discounts on a straight line basis. The gain or loss in 2021 on this early extinguishment of debt was: