ABC is a Canadian company that manufactures snowblowers, and XYZ is an American company that manufactures small gasoline engines. As these two firms do a great deal of business with each other, and would be adversely affected if a major supplier or customer went out of business due to unexpected exchange rate fluctuations, they have decided to enter into a risk sharing agreement. ABC pays XYZ for engines in Canadian dollars, converting the USD price into CAD. If the spot rate on the invoice date is between CAD 0.70 per USD and CAD 0.85 per USD, the spot rate is used to do the conversion. If the spot rate is outside of that range, the rate is moved half the distance back towards the band of acceptable rates. Today, ABC is buying USD $137,182 worth of snowblower engines, and the exchange rate is currently CAD 1.02 per USD. What is ABC's gain or loss from this risk sharing agreement? Please give your answer to the nearest CAD.