The December $31,2023,$ statement of financial position of Pharoah Corporation includes the following:

$9\%$ bonds payable due December $31,2029$

$$825700$

The bonds have a face value of $$805000,$ and were issued on December $31,2022,$ at $103,$ with interest payable on July $1$ and December $31$ of each year Pharah uses straight$-$line amortization to amortize bond premium or discount. On March $1,2024,$

Pharoah retired $$322000$ of these bonds at $98$ plus accrued interest. Ignoring income taxes, what should Pharah record as a gain on retirement of these bonds?