6) Parker Corp., a U.S. company, had the following foreign currency transactions during 2021: (1.) Purchased merchandise from a foreign supplier on July 5, 2021 for the U.S. dollar equivalent of $80,000 and paid the invoice on August 3, 2021 at the U.S. dollar equivalent of $82,000. (2.) On October 1, 2021 borrowed the U.S. dollar equivalent of $872,000 evidenced by a non- interest-bearing note payable in euros on October 1, 2022. The U.S. dollar equivalent of the note amount was $860,000 on December 31, 2021, and $881,000 on October 1, 2022. What amount should be included as a foreign exchange gain or loss from the two transactions for 2021? A) $2,000 loss. B) $2,000 gain. C) $10,000 gain D) $14,000 loss. E) $14,000 gain