On January $1,2023,$ Sheridan Corp. issued $$1018000,10\%$ bonds for $$1058720.$ These bonds were to mature on January $1,2033$ but were callable at $101$ any time after December $31,2023.$ Interest was payable semi$-$annually on July $1$ and January $1.$ On July $1,2028,$ Sheridan called all the bonds and retired them. Bond premium was amortized on a straight$-$line basis. Ignoring income taxes, Sheridan's gain or loss in $2028$ on this early extinguishment of debt was

a$.$$$8144$ gain.

b$.$$$8144$ loss. $($incorrect answer$)$

c$.$$$12216$ gain. $($incorrect answer$)$

d$.$$$10180$ loss.