Matthias Corp. had the following foreign currency transactions during 2017: Purchased merchandise from a foreign supplier on January 20 for the U.S. dollar equivalent of $59,300 and paid the invoice on April 20 at the U.S. dollar equivalent of $51,200. On September 1, borrowed the U.S. dollar equivalent of $308,000 evidenced by a note that is payable in the lender's local currency in one year. On December 31, the U.S. dollar equivalent of the principal amount was $321,000. In Matthias's 2017 income statement, what amount should be included as a net foreign exchange gain or loss?