On June 30, 2016, Dean Company had outstanding 8% $1,000,000 face value, 15-year bonds maturing on June 30, 2026. Interest is payable on June 30 and December 31. The unamortized balances on June 30, 2016, in the bond discount and deferred bond issue costs accounts were $45,000 and $15,000, respectively. Dean reacquired all of these bonds at 93 on June 30, 2016, and retired them. Ignoring income taxes, how much gain should Dean report on this early extinguishment of debt