NOD Corp. (a U.S.-based company) sold parts to a Hong Kong customer on December 15 with payment of 100,000 Hong Kong dollars to be received in thirty days on January 15. The following exchange rates apply: Forward Rate to Spot Rate January 15 December 15 $0.1500 $0.1600 December 31 0.1600 0.1700 January 15 0.1700 0.1700 Assuming a forward contract was entered into on December 15 to hedge this foreign currency transaction, what would be the net impact on income for year ending December 31