Consider a $4\mathrm{.}75$ percent TIPS with an issue CPI reference of $186\mathrm{.}10.$ At the beginning of this year, the CPI was $199\mathrm{.}20$ and was at $204\mathrm{.}30$ at the end of the year. What was the capital gain of the TIPS in dollars? Assume semi$-$annual interest payments and $$1,000$ par value.

Note: Round your answer to $2$ decimal places.

Multiple Choice

$$27\mathrm{.}40$

$$5\mathrm{.}10$

$$18\mathrm{.}20$

$$13\mathrm{.}10$