ackson Corp. (a U.S.-based company) sold parts to a Korean customer on December 16,2021 , with payment of 20 million Korean won to be received on anuary 15,2022 . The following exchange rates applied: issuming a forward contract was entered into on December 16 as a fair value hedge, what would be the net foreign exchange gain or loss on Jackson's 021 income statement related to this transaction? Jackson amortizes forward points using the straight-line method. Ignore present values. Multiple Choice $0 (no impact). $200 (loss). $600 (gain)