On January 1, 2021, Patty Company issued $840,000 of 8%, 10-year bonds for 97. Patty retired all of these bonds on January 1, 2022, at 102. If Patty uses the straight-line amortization, how much loss should be recognized on this bond retirement? (Do not add dollar sign: do not add comma by yourself to your amount, round the answer to the whole number)