Brief, Inc., had a receivable from a foreign customer that is payable in the customer's local currency. On December 31, 2017, Brief correctly included this receivable for 315,000 local currency units (LCU) in its balance sheet at $297,500. When Brief collected the receivable on February 15, 2018, the U.S. dollar equivalent was $308,100. In Brief's 2018 consolidated income statement, how much should it report as a foreign exchange gain? Multiple Choice o $10,600 o $15,600 o $26,200 o $0