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The following information applies to Smith Inc.'s sale (i.e. to deliver) of 50,000 foreign currency units under a forward contract dated November 1, 2020, for delivery on January 31, 2021: 11/1/2020 12/31/2020 Spot rate $0.75 $0.70 30-day forward rate $0.73 $0.67 90-day forward rate $0.74 $0.64 Dahl entered into the forward contract to speculate in the changes in foreign exchange rates on this foreign currency. In its income statement for the year ended December 31, 2020, what amount of gain should Smith report from this forward contract? A. $5,000 B. $0; all gain or loss should be deferred in other comprehensive income. C. $3,500 D. $3,000