On January 1, 2019, F Corporation issued 3,000 of its 8%, $1,000 bonds for $3,096,000. These bonds were to mature on January 1, 2029, but were callable at 101 any time after December 31, 2022. Interest was payable semiannually on July 1 and January 1. On July 1, 2024, F called all of the bonds and retired them. The bond premium was amortized on a straight-line basis. Before income taxes, F Corporation's gain or loss in 2024 on this early extinguishment of debt was