Clark Co., a U.S. corporation, sold inventory on December 1, 2021, with payment of 12,000 British pounds to be received in sixty days. The pertinent exchange rates were as follows: Dec. 1 Dec. 31 Jan. 30 Spot rate: Spot rate: Spot rate: $ 1.831 $ 1.976 $ 1.768 What amount of foreign exchange gain or loss should be recorded on January 30? Multiple Choice O $2,496 loss. $1,740 loss. O O O $0. $1,740 gain O $2,496 galn