Brief, Inc., had a receivable from a foreign customer that is payable in the customer's local currency. On December $31,2020,$ Brief correctly included this receivable for $435,000$ local currency units $($LCU$)$ in its balance sheet at $$152,500.$ When Brief collected the receivable on February $15,2021,$ the U$.$S$.$ dollar equivalent was $$163,200.$ In Brief's $2021$ consolidated income statement, how much should it report as a foreign exchange gain?