2.3. An insurance company issues 10 year endowment insurances to lives aged 45 on January I, 1990. The premiums are payable annually. On January I, 1992, the total sum at risk is $2,400,000. During the year of 1992, the total death benefit payment is $8000. Based on a 6% annual interest rate, determine the mortality profit or loss for the year 1992.