A U.S. firm buys merchandise today from a Mexican company for 5,000,000 Mexican pesos. The current exchange rate today is 19.5000 Mexican pesos per U.S dollar. The account is payable in three months and the firm chooses to avoid any hedging techniques designed to reduce or eliminate the risk of changes in the exchange rate. If the exchange rate changes three months from now (when the payable is due) to 11.5000 Mexican pesos per U.S. dollar, the U.S. firm will realize a gain or a loss of how much?