On June $1,$ the PM Corp. $($a U$.$S$.-$based company$)$ sold goods to a Swiss customer for $100,000$ francs, who will pay on October$1.$ On June $1,$ PM purchased an option $($strike price $=$ $$1\mathrm{.}00)$ to sell $100,000$ francs on October $1.$ The option is designated a fair value hedge.$$ The option's time value is excluded in assessing hedge effectiveness, and the change in time value is recognized in net income.$$ Relevant $ exchange rates per franc and option premia follow.

DateSpot RatePut Option Premium for Oct. $1($strike price $$1\mathrm{.}000)$June $1$$$1\mathrm{.}000$$$0\mathrm{.}040$June $300\mathrm{.}9850\mathrm{.}032$October $10\mathrm{.}972$ N$/$A

At what dollar amount will the Foreign Currency Option be recorded on June $1?$