To answer this with a short answer, there is no taxable provision that will allow for currency appreciation or devaluation. There are no adjustments that you can make to account for the change. So if you paid $500 and received an equivalent of $2500 for the currency, your ordinary gain is $2000. If the currency appreciates to $4000, your ordinary gain is $3500.
If your currency loses value and is only worth $1500, then your ordinary gain is $1000.
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