On November $1,$ Year $2,$ Kir Co$.$ signed a contract to purchase $10,000$ British pounds on February$2,$ Year$3.$ The relevant exchange rates are as follows:

Spot rateForward rateNovember $1,$ Year $2$$$1\mathrm{.}98$$$2\mathrm{.}05$December $31,$ Year $22\mathrm{.}002\mathrm{.}06$

Kir accounts for the forward contract as a speculative transaction. What amount of gain, if any, should Kir report from this forward contract in its income statement for the year ended December$31,$ Year$2?$