Assume that a company sells land that cost FC 4,200 at a selling price of FC 6,200. The subsidiary reports an FC 2,000 gain on the sale of land on its income statement. It acquired the land when the exchange rate was $0.060 per FC; it made the sale when the exchange rate was $0.090 per FC; and the exchange rate at the balance sheet date is $0.124 per FC. Using temporal method, at what amount should the gain on the sale of land be translated into U.S. dollars?