What amount of foreign exchange gain or loss should be reflected in Ouyang's 20X1 consolidated net income?

Ouyang, Inc.'s Chinese subsidiary borrowed 800,000 euros on Jun 1, 20X1. Exchange rates in 20)(1 between the Chinese (Yuan) and euro () and between the U.S. dollar ($) and Yuan are as follows: Yuan per US$ per I-Jun Average for the year 31-Dec 2.40 2.5 2.6 Yuan $0.46 0.42 0.48