6. Parker Corp., a U.S. company, had the following foreign currency transactions during 2018:

(1.) Purchased merchandise from a foreign supplier on July 5, 2018 for the U.S. dollar equivalent of $80,000 and paid the invoice on August 3, 2018 at the U.S. dollar equivalent of $82,000.

(2.) On October 1, 2018 borrowed the U.S. dollar equivalent of $872,000 evidenced by a non-interest-bearing note payable in euros on October 1, 2019. The U.S. dollar equivalent of the note amount was $860,000 on December 31, 2018, and $881,000 on October 1, 2019.

What amount should be included as a foreign exchange gain or loss from the two transactions for 2018?

A) $10,000 gain.

B) $14,000 loss.

C) $2,000 loss.

D) $14,000 gain.

E) $2,000 gain.