The balance sheet of Palace Electronics Corporation as of December 31, 2019, included 7% bonds having a face amount of $720,000. The bonds had been issued in 2012 and had a remaining discount of $24,100 at December 31, 2019. On January 1, 2020, Palace Electronics called the bonds before their scheduled maturity at the call price of 102. What is the amount of the gain or loss on the extinguishment of the bond? (Enter a gain as a positive number or a loss as a negative number using a minus sign.)