You are the vice president of International InfoXchange, headquartered in Toronto. All shareholders of the firm live in Canada. Earlier this month, you obtained a loan of five million US dollars from a bank in Chicago to finance the construction of a new plant in St. Louis. At the time the loan was received, the exchange rate was $1.05 Canadian to the US dollar. By the end of the month, it has unexpectedly dropped to $0.98. Has your company made a gain or loss as a result, and by how much?