Your company is about to sell equipment to a British buyer for GBP $1,000,000$ to be received in $90$ days. The following data are relevant:

Spot exchange rate $1\mathrm{.}27$ USD$/$GBP

$90$ day forward rate $1\mathrm{.}2657$ USD$/$GBP

Expected spot rate in $90$ days $1\mathrm{.}25$ USD$/$GBP

WACC for your company is $10\%$

$90$ day pound deposit rate $8\mathrm{.}0\%$ p$.$a$.$

$90$ day pound borrowing rate $14\mathrm{.}0\%$ p$.$a$.$

$90$ day dollar deposit rate $6\mathrm{.}0\%$ p$.$a$.$

$90$ day dollar borrowing rate $8\mathrm{.}0\%$ p$.$a$.$

September put option in OTC market for $1,500,000$ GBP; strike price $1\mathrm{.}25$ USD$/$GBP; $1\mathrm{.}5\%$ premium

If you perform a forward$/$futures hedge, the accounting loss of the hedge is$,$ in USD: