CMT Ltd is the Taiwan subsidiary of a U$.$S$.$ auto parts manufacturer. CMT$\text{'}$s balance

sheet in thousands of Taiwan Dollar $($TWD$)$ as of June $30$ as follows:

Balance Sheet, June $30,$ thousands of TWD

Exchange rates for translating CMT$\text{'}$s balance sheet into U$.$S$.$ dollars are:

June $30$: $$\frac{0\mathrm{.}034}{?}$ TWD $($exchange rate before $20\%$ appreciation$)$

Dec. $31$: $$\frac{0\mathrm{.}0408}{?}$ TWD $($exchange rate after $20\%$ appreciation$)$

The TWD increased in value from $$0\mathrm{.}034/$TWD to $$0\mathrm{.}0408/$TWD between June $30$ and

Dec. $31.$ Assuming no change in balance sheet accounts between these two days,

calculate the gain or loss from translation by both the current rate method and the

temporal method.