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On January 1 , 2 0 2 3 , Blossom Inc. agrees to buy 3 k g of gold at $ 3 2 , 0

On January 1,2023, Blossom Inc. agrees to buy 3kg of gold at $32,000 per kilogram from Golden Corp. on April 1,2023, but does not intend to take delivery of the gold. On the day that the contract was entered into, the fair value of this forward contract was zero. The fair value of the forward subsequently fluctuated as follows:
\table[[Date,Fair Value of Forward Contract],[January 20,2023,$455
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