Grete Corp. had the following foreign currency transactions during 2015: Purchased merchandise from a foreign supplier on January 20, 2015, for the U.S. dollar equivalent of $64,000 and paid the invoice on April 20, 2015, at the U.S. dollar equivalent of $76,000. On September 1, 2015, borrowed the U.S. dollar equivalent of $340,000 evidenced by a note that is payable in the lenders local currency on September 1, 2016. On December 31, 2015, the U.S. dollar equivalent of the principal amount was $362,000. In Gretes 2015 income statement, what amount should be included as a foreign exchange loss?