On January 1, 2020, when the market rate of interest was 10%, Astute Inc. issued $1,000,000 total face value, 10-year bonds with an annual stated interest rate of 12%. Astute received $1,124,623 cash at issuance. Interest is paid semi-annually on June 30 and December 31. Astute uses the effective interest method for amortization. On December 31, 2022, when the annual market rate of interest was 15% and the bond's market value was $872,663, Astute purchased 25% of these bonds on the open market and retired the debt. What gain or loss would Astute record on December 31, 2022