On January 1, 2006 Goll Corp issued 1000 bonds for 1040000. These bonds were to mature on January 1, 2016 but were callable at 101 any time after December 31, 2009. Interest was payable semiannually on July 1 and January 1. On July 1, 2011 Goll called all of the bonds and retired them. Bond premium was amortized on a straightline basis. Before income taxes, Goll's gain or loss in 2011 on tis early extinguishment of debt was?