The long-term liability section of Apple corporation's balance sheet as of December 31,2020, included 6% bonds having a face mount of $300,000 and a remaining discount of $20,000. Disclousure notes indiacate the bonds were issued by yield 8%. Interest expense is record at the effective interest rate and paid on Jan. 1 and July 1 of each year. On July 1,2021 Apple retired the bonds at 103 before their scheduled maturity what is the amount of gain(loss) on early extinguishement of bonds?