Matthias Corp. had the following foreign currency transactions during $2020$:

Purchased merchandise from a foreign supplier on January $20$ for the U$.$S$.$ dollar equivalent of $$60,700$ and paid the invoice on April $20$ at the U$.$S$.$ dollar equivalent of $$54,400.$

In Matthias's $2020$ income statement, what amount should be included as a net foreign exchange gain or loss?

Multiple Choice

$$13,000$ gain

$$19,300$ loss

$$6,300$ gain

$$6,700$ loss