Tony Hawk's Adventure (THA) issued callable bonds on January 1, 2018. THA's accountant has projected the following amortization schedule from issuance until maturity: Date Cash Paid Interest Increase inCarrying Expense Carrying Value Value 1/1/2018 6/30/2018 2/31/2018 6/30/2019 12/31/2019 6/30/2020 12/31/2020 $194,758 195,548 196,370 197,225 198,114 199,039 200,000 $7,790 7,822 7,855 7,889 7,925 7,961 $790 822 855 889 925 961 $7,000 7000 7,000 7,000 7,000 7,000 THA buys back the bonds for $196,000 immediately after the interest payment on 12/31/2018 and retires them. What gain or loss, if any, would THA record on this date? No gain or loss O $4,000 gain O $370 gain $1,242 loss