On June 30, 2013, Rosen Co. had outstanding 5%, $100,000 face amount, 10-year bonds maturing on June 30, 2023. Interest is payable on June 30 and December 31. The unamortized balances in the bond premium and deferred bond issue costs accounts on June 30, 2018 were $3,000 and $2,000, respectively. On June 30, 2018, Rosen acquired all of these bonds at 95 and retired them. What amount should Rosen record as a gain (loss) on extinguishment?