On December 31, of the current year, Wright Corp. placed cash of $875,000 in an irrevocable trust. The trust's assets are to be used solely for satisfying obligations on Wright's 6%, $1,100,000, 30-year bond payable. Wright has not been legally released from its obligations under the bond agreement, but any additional liability is considered remote. This material event is considered unusual and infrequent for Wright. On December 31, of the current year, the bond's carrying amount was $1,050,000, and its market value was $800,000. Disregarding income taxes, what amount of gain (loss) should Wright report in its current year income statement?