Nickel Inc. bought $700,000 of 3-year, 9% bonds as an investment on December 31, 2017 for $763,000. The investment receives interest annually and Nickel uses straight-line amortization. On May 1, 2018, the issuer retired $140,000 of the bonds at 119. As a result of the retirement, Nickel will report a: (Do not round intermediate calculations and round final answer to nearest whole dollar.)