QUESTION INFORMATION: Prior to $2022,$ a company issued bonds with a face value of $$200,000,$ a stated rate of $10\%,$ and a market rate of $12\%.$ Interest is paid on December $31$ of each year. As of December $31,2022,$ the bonds had a carrying amount of $$180,000.$ One year later, following the December $31,2023$ annual interest payment, the company called the bonds for $101\%$ of face value.

QUESTION TO ANSWER: The loss that the company records on the early extinguishment of the bonds is $