Oscar Inc. has inventory in Japan valued at 40,616,000 Yen one year ago. One year ago the exchange rate for dollars to yen was 1 yen = $0.0137. Today the exchange rate is 1 yen = $0.0135. Assuming the value of the inventory does not change, what is the gain or loss in the value of the inventory in U.S. dollars as a result of the change in exchange rates?