Rolfe Company $($a U$.$S$.-$based company$)$ has a subsidiary in Nigerla, where the local currency unit is the nalra $($NGN$).$ On December $31,2023,$ the subsidiary had the following balance sheet $($amounts are in thousands $[000$s$])$:

The subsidiary issued the common stock in $2015,$ and acquired the land and building in $2016.$ It acquired the inventory on August $1,2023.$ During $2024,$ the following transactions took place:

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$2024$

February $1$ Paid $8,000,000$ NGN on the note payable.

May $1$ Sold entire inventory for $16,000,000$ NGN on account.

June $1$ Sold land for $6,000,000$ NGN cash.

August $1$ Collected all accounts receivable.

September $1$ Signed long$-$term note to receive $8,000,000$ NGN cash.

October $1$ Bought inventory for $20,000,000$ NGN cash.

November $1$ Bought land for $3,000,000$ NGN on account.

December $1$ Declared and paid $3,000,000$ NGN cash dividend to parent.

December $31$ Recorded depreciation for the entire year of $2,000,000$ NGN$.$

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The U$.$S dollar $(\backslash$$$)$ exchange rates for $1$ NGN are as follows:

Required:

a$.$ Assuming the NGN is the subsidiary's functional currency, what is the translation adjustment determined solely for $2024?$ Note: Input all amounts as positive. Enter amounts in whole dollars.