On December 1, 2021, Mosby, a U.S. company, sells goods to a German company, with payment of 200,000 euros to be received on March 1, 2022. Mosby also enters into a forward contract on December 1, 2021 to sell 200,000 euros on March 1, 2022. Exchange rates for the euro on various dates are as follows: Date December 1, 2021 December 31, 2021 March 1, 2022 Spot Rate $1.28 1.32 1.34 Forward Rate (to March 1, 2022) $1.25 1.30 N/A Assuming that Mosby designates the forward contract as a fair value hedge of a foreign currency receivable, what is the net impact on its net income in 2021 resulting solely from the fluctuation in the value of Euro? Mosby amortizes forward points on a monthly basis using a straight-line method. $1,000 decrease in net income. $2,000 decrease in net income. 0 $2,000 increase in net income. $6,000 increase in net income.