On January 1, 2013, a company issued 1,000 of its 10%, $1,000 bonds for $1,050,000. These bonds were to mature in 10 years, but were callable at 102 any time after December 31, 2017. Interest was payable annually on January 1. On January 1, 2018, after making the required interest payment, the company called all of the bonds and retired them. The unamortized premium on that date was $29,000. The companys gain or loss in 2018 on this early retirement of debt was: