On January 2, 2009, Banno Corporation issued $1,830,000 of 10% bonds at 97 due December 31, 2018. Legal and other costs of $27,000 were incurred in connection with the issue. Interest on the bonds is payable annually each December 31. The $27,000 issue costs are being deferred and amortized on a straight-line basis over the 10-year term of the bonds. The discount on the bonds is also being amortized on a straight-line basis over the 10 years. (Straight-line is not materially different in effect from the preferable interest method.) The bonds are callable at 102 (i.e., at 102% of face amount), and on January 2, 2014, Banno called $1,098,000 face amount of the bonds and redeemed them. Ignoring income taxes, compute the amount of loss, if any, to be recognized by Banno as a result of retiring the $1,098,000 of bonds in 2014