Based on the information provided, in Newsmax's $20$X$8$ consolidated income statement, what amount should be included as

foreign exchange loss in computing net income, if the U$.$S$.$ dollar is the functional currency and the remeasurement method is

appropriate?

$($A$)$ $$15,000$

$($B$)$ $$10,000$

$$25,000$

$($D$)$ $$28,000$