A U$.$S$.$ company owns an $80\%$ interest in a company located on Mars. Martian currency is called the Martian Credit. During the year

the parent company sold inventory that had cost $$24,000$ to the subsidiary on account for $$30,000$ when the exchange rate was

$$0\mathrm{.}5192.$ The subsidiary still held one$-$half of the inventory and had not paid the parent company for the purchase at the end of the

fiscal period. The unsettled account is denominated in dollars. The exchange rate at the fiscal year$-$end was $$0\mathrm{.}4994.$

How is the transaction gain or loss reported in the consolidated financial statements?