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 385,000 local currency units (LCU) In Its balance sheet at $350,000. When Brief collected the receivable on February 15, 2018, the U.S. dollar equivalent was $361,000. In Brief's 2018 consolidated Income statement, how much should it report as a foreign exchange gain