Neville purchased goods from a Japanese firm on December 1, 20X8, for 1,000,000 Yen, when the spot rate for Yen was $.0095. On December 31, 20X8, the spot rate was $.0096. On January 10, 20X9 Neville paid 1,000,000 Yen acquired at a rate of $.0094. Neville's income statements should report a foreign exchange gain or loss for the years ended December 31, 20X8 and 20X9 of: 20X8 20X9 109 a $0 $0 b $100 loss $200 gain CO $0 $100 gain d $100 gain $100 loss Option d Option b Option c Option a