Calculation of Remeasurement Gain (Loss) -- Schedule B
	Pounds	Exchange Rate	USD
Net Nonmonetary Assets 1/1 Y1	10,000	1.20	12,000
Increase in Monetary Assets:
Sales	18,000	1.15	20,700
Decrease in Monetary Assets:
Acquisition of Beginnning Inventory	(1,500)	1.20	(1,800)
Purchase of Inventory During Year	(1,400)	1.16	(1,624)
Selling and Administration Expense	(3,000)	1.15	(3,450)
Income Taxes	(600)	1.15	(690)
Purchase Of Fixed Assets	(12,000)	1.2	(14,400)
Net Nonmonetary Liabilities 12/31 Y1	9,500		10,736
Nonmonetary Liabilities 12/31 Y1 at Current Exhange Rate	9,500	1.11	10,545
Remeasurement Gain (Loss)			$191

Would the $191 be a remeasurement gain or a loss, why?