Sunland Company received proceeds of $$253800$ on $10-$year, $8\%$

bonds issued on January $1,2015.$ The bonds had a face value of

$$270000,$ pay interest annually on January $1,$ and have a call price

of $101.$ Sunland uses the straight$-$line method of amortization.

Sunland Company decided to redeem the bonds on January $1,2017.$

What amount of gain or loss would Sunland report on its $2017$ income

statement?