Anita Corp. (a U.S.-based company) sold parts to a Ugandan customer on December 1, 2021, with payment of 40 million Uganda Shillings received on January 15, 2022. The following exchange rates between a Ugandan Shilling and a U.S. dollar applied: Date Spot Rate Forward Rate to Jan. 15, 2022 December 1, 2021 $ 0.00027 $ 0.00028 December 31, 2021 0.00024 0.00025 January 15, 2022 0.00026 0.00027 Assuming a forward contract was entered into on December 1, at what amount should the forward contract be recorded at December 31, 2021? Assume an annual interest rate of 16% and a fair value hedge. The present value for one month at 16% is 0.9868