On December 1, Year 2, Cruise Corp. purchased supplies from Anchor, Ltd., an unaffiliated foreign company, for 5,000 euros. On that date, the spot rate was $0.90. Cruise paid the invoice in full on February 1, Year 3, when the spot rate was $0.95. On December 31, Year 2, the spot rate was $1.02. What amount of foreign currency transaction gain (loss) is reported on Cruise's income statement for the year ended December 31, Year 3? $350 $0 ($250) ($350)