You entered into a forward contract on July 1, 2020 to sell 100,000 metric tons of coal at $51 per metric ton on January 1, 2023. You need to value your forward contract on March 1, 2022. The March 1, 2022 coal spot price is $70 per metric ton. Ten-month SOFR is 4.93%. Storage costs for the next ten months are 3% of the value of the coal (expressed as an annualized figure). The convenience yield in the coal market is zero. What is the value of your forward contract (with a positive number indicating an asset and a negative number indicating a liability)