Cyber Company sold merchandise for ?100,000 to a customer in England on October 30, 20X1. Payment in British pounds was due on February 1,2011 . The exchange rates are expressed as so many units of US dollars to one foreign currency. In its December 31, 2010, income statement, what amount should Cyber report as foreign exchange transaction gain or loss as part of net income? $2,000 gain $2,000 loss $3,000 gain $3,000 loss