On its December $31,2024$ balance sheet, Sunland Corp. reported bonds payable of $$6090000.$ The bonds had been issued at par. On January $2,2025,$ Sunland retired $$3045000$ of the outstanding bonds at par plus a call premium of $$75000.$ What amount should Sunland report in its $2025$ income statement as a loss on extinguishment of debt?

$$37500$

$$0$

$$30450$

$$75000$