Simmons Corp. issued $20,000,000 of 8-year 10% bonds on January 1, 2017 at 98. In an effort to reduce its financing costs, Simmons paid $20,260,139 to retire the bonds on December 31, 2020 when the unamortized discount balance was $200,000 (Simmons used the straight-line method of amortizing the discount on the bonds). Calculate the loss Simmons recorded in retiring the bonds early. Please round your answer to the nearest dollar.