Honk, Inc., a U.S. corporation, purchases weight-lifting equipment for resale from HiDisu, a Japanese corporation, for 60,000,000 yen. On the date of purchase, 110 yen is equal to $1 U.S. (¥110:$1). The purchase is made on December 15, 2021, with payment due in 90 days. Honk is a calendar year taxpayer. On December 31, 2021, the foreign exchange rate is ¥112:$1. On February 2, 2022, the invoice is paid when the exchange rate is ¥115:$1. What amount of foreign currency gain or loss, if any, must Honk recognize for 2021 as a result of this transaction? For 2022?