Sunland Company purchased $2700000 of 9%, 5-year bonds from Cheyenne, Inc. on January 1, 2021, with interest payable on July 1 and January 1. The bonds sold for $2830740 at an effective interest rate of 8%. Using the effective-interest method, SunlandCompany decreased the Available-for-Sale Debt Securities account for the Cheyenne, Inc. bonds on July 1, 2021 and December 31, 2021 by the amortized premiums of $10020 and $10380, respectively. At April 1, 2022, Sunland Company sold the Cheyenne bonds for $2790000. After accruing for interest, the carrying value of the Cheyenne bonds on April 1, 2022 was $2797440. Assuming Sunland Company has a portfolio of Available-for-Sale Debt Securities, what should Sunland Company report as a gain or loss on the bonds?