Wildhorse Company purchased $2850000 of 9%, 5-year bonds from Ayayai, Inc. on January 1, 2018, with interest payable on July 1 and January 1. The bonds sold for $2977740 at an effective interest rate of 8%. Using the effective-interest method, Wildhorse Company decreased the Available-for-Sale Debt Securities account for the Ayayai, Inc. bonds on July 1, 2018 and December 31, 2018 by the amortized premiums of $10320 and $10680, respectively. At April 1, 2019, Wildhorse Company sold the Ayayai bonds for $2940000. After accruing for interest, the carrying value of the Ayayai bonds on April 1, 2019 was $2947440. Assuming Wildhorse Company has a portfolio of Available-for-Sale Debt Securities, what should Wildhorse Company report as a gain or loss on the bonds?