BMG Co., a U.S. corporation, sold inventory on November 1, 2019, with payment of 12,000 British pounds to be received in ninety days. The relevant exchange rates were as follows: Nov. 1 Spot rate: $ 1.831 Dec. 31 Spot rate: $ 1.976 Jan. 30 Spot rate: $ 1.768 What amount of foreign exchange gain or loss should be recorded when payment was received on January 30