On January $1,2019,$ F Corporation issued $2,500$ of its $9\%,$ $$1,000$ bonds for $$2,596,000.$ These bonds were to mature on January $1,2029,$ but were callable at $101$ any time after December $31,2022.$ Interest was payable semiannually on July $1$ and January $1.$ On July $1,2024,$ F called all of the bonds and retired them. The bond premium was amortized on a straight$-$line basis. Before income taxes, F Corporation's gain or loss in $2024$ on this early extinguishment of debt was:

Multiple Choice

A$)$$$25,000$ loss.

B$)$$$18,200$ gain.

C$)$$$27,800$ gain.

D$)$$$73,000$ gain.