On January 1, 2016, F Corp.issued 2,000 of its 10%, 51,000 bonds for $2,0BO,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 band premium was amortized on a straight-line basis. Assume that there was a bond issue cost of $100,000 and it was amortized on a straight line basis. Before Income taxes, Corp. gain or loss in 2021 on this early extinguishment of debt was