The correct answer is abnormal gain.
A normal loss is a loss that is expected to occur in the normal course of business. An abnormal loss is a loss that is not expected to occur in the normal course of business. A seasonal loss is a loss that occurs during a particular season of the year. An abnormal gain is a gain that is not expected to occur in the normal course of business.
In the case where the actual loss is less than the predetermined normal loss, it is an abnormal gain. This is because the actual loss is lower than what was expected to occur. This could be due to a number of factors, such as a decrease in the cost of goods sold, an increase in sales, or a decrease in expenses.
Abnormal gains are not common, but they can occur. When they do occur, they should be recorded in the income statement as a separate line item. This will help to provide a more accurate picture of the company’s financial performance.