Icebreaker Company $($a U$.$S$.-$based company$)$ sells parts to a foreign customer on December $1,2023,$ with payment of $27,000$ dinars to be received on March $1,2024.$ Icebreaker enters into a forward contract on December $1,2023,$ to sell $27,000$ dinars on March $1,2024.$ The forward points on the forward contract are excluded in assessing hedge effectiveness and are amortized to net income using a straight$-$line method on a monthly basis. Relevant exchange rates for the dinar on various dates are as follows: