Jones Corp has been doing business in Spain for the last year. In 2009, Jones sold inventory on credit for US 480,000 with payment not due until January 2011. Jones billed its clients in US dollars. On January 1, 2009 one US dollar purchased.75 euro. On December 31, 2009 one Us dollar purchased 76 euro. What is the FX transaction gain or loss for Jones Corp in 2010. 3