First, you have no FBAR reporting requirement.
You wired funds to an account that you are not a signatory of and received funds from an account that you are not a signatory of.
You only have FBAR reporting requirements if you are the owner or have signature authority over an account that had a balance of greater than $10K US at any time during the year.
Your description of the transaction resulted in a change of $5,000 ($320K sent and $315K received back days later). You described the currency depreciation as a $4,000 loss in value over the same period.
You could claim the $4k loss due to currency exchange devalue commission etc., but what of the other $1k lost over the 2 days?
Please clarify if you are in the international real estate market or what your business is?
You want to ensure you classify the $5,000 in expenses you seek to deduct from a 2 day period are appropriate.
