On January 1, 2020 Jinn Inc. issued 10-year, 10%$100,000 bonds for 105 , because the market rate of interest on that date was 8%. The bonds pay interest annually on December 31 st each year. One year later on January 1, 2021, Jinn Inc. retires the $100,000 bonds by repurchasing them in the market for $102,000. What is the amount of gain or loss that Jinn Inc. would record on the retirement of the bonds