The December $31,2024$ balance sheet of Crane Corporation includes the following items:

$-9\%$ bonds payable due December $31,2033$ $$5130000$

$-$Unamortized premium on bonds payable $$135000$

The bonds were issued on December $31,2023,$ at $102,$ with interest payable on July $1$ and December $31$ of each year. Crane uses straight$-$line amortization. On March $1,2025,$ Crane retired $$2052000$ of these bonds at $97$ plus accrued interest. What should Crane record as a gain or loss on the retirement of these bonds?