On January 1, 2013, Swifty Corporation issued 2100 of its 10%, $1,000 bonds for $2184000. These bonds were to mature on January 1, 2023 but were callable at 101 any time after December 31, 2016. Interest was payable semiannually on July 1 and January 1. On July 1, 2018, Swifty called all of the bonds and retired them. Bond premium was amortized on a straight-line basis. Before income taxes, Swifty's gain or loss in 2018 on this early extinguishment of debt was