On July 31, 2003, Dome Co. issued $1,000,000 of 10%, 15-year bonds at par and used a portion of the proceeds to call its 600 outstanding 11%, $1,000 face value bonds, due July 31, 2013 at 102. On that date, unamortized bond premium relating to the 11% bonds was $65,000. Determine the amount of gain or loss to be reported by Dome before income taxes.