13. Brandon Co., a U.S. corporation, sold inventory on credit to a British company on April 8, 2023. Brandon received payment of 40,000 British pounds on May 8,2023 . The exchange rate was 1=$1.56 on April 8 and 1= 1.45 on May 8 . What amount of foreign exchange gain or loss should be recognized? (Round to the nearest dollar.) a. $4,400 loss b. No gain or loss should be recognized c. $10,200 gain d. $10,200 loss e. $4,400 gain