Sold $7,000,000 of its 8%, 10-year bonds for $6,730,000 including accrued interest. The bonds were dated January 1. 2009. Interest is paid semiannually on January 1 and July 1. On April 1, 2013. Hanson purchased 1/2 of the bonds on the open market at 99 plus accrued interest and canceled them. What was the amount of the gain or loss on retirement of the bonds?