( Covered Interest Rate Parity) You are facing the following exchange rates and interest rates. Spot rate (/$) 180-day forward rate (/$) 180-day U.S. dollar interest rate 180-day Japanese yen interest rate 101 127 7.3% 3.1% If you can borrow $1,000,000 or the equivalent amount of yen, and you can profit from the covered interest arbitrage, then your profit is $ (Please keep two decimal places.)