On January $1,2020,$ Carla Vista Corp. issued $4000$ of its $10\%,$ $$1,000$ bonds for $$4160000.$ These bonds were to mature on January $1,2030$ but were callable at $101$ any time after December $31,2023.$ Interest was payable semiannually on July $1$ and January $1.$ On July $1,2025,$ Carla Vista called all of the bonds and retired them. Bond premium was amortized on a straight$-$line basis. Before income taxes, Carla Vista's gain or loss in $2025$ on this early extinguishment of debt was