Jackson Corp. (a U.S.-based company) sold parts to a Korean customer on December 16, 2021, with payment of 20 million Korean won to be received on January 15, 2022. The following exchange rates applied: Date Spot Rate Forward Rate to Jan.15 December 16, 2021 $ 0.00082 $ 0.00089 December 31, 2021 0.00080 0.00083 January 15, 2022 0.00086 0.00086 Assuming a forward contract was entered into on December 16 as a fair value hedge, what would be the net foreign exchange gain or loss on Jackson's 2021 income statement related to this transaction? Jackson amortizes forward points using the straight-line method. Ignore present values.