On January 1, 2013, F Corp issued 3.200 of its 10 %, $1000 bonds for $3.298.000. These bonds were to mature on January 1, 2023, but were callable ot 101 any tme after December 31, 2016 Interest was payeble semiannually on July 1 and January 1 On July 1, 2018, F called all of the bonds and retirgd them The bond premium was amorszed on a straight ine bass Before income taxes, F Corp's gan or loss in 2018 on this early extingushment of debt was 24 s05540 Muiple Choice $32000 loss $21900 gain. sato00 gan s12.100 gan OO