On January 1, 2016, F Corp. issued 2,000 of its 10%, $1,000 bonds for $2,080,000. These bonds were to mature on January 1, 2026, but were callable at 101 any time after December 31, 2019. Interest was payable semiannually on July 1 and January 1, On July 1, 2021, F called all of the bonds and retired them. The bond premium was amortized on a straight line basis. Before Income taxes, F Corp. gain or loss in 2021 on this early extinguishment of debt was