On $1/9/2021,$ a Palestinian company sold goods to an American company for an amount of $10,000$ US$$,$ provided that payment was made on $1/2/2022$ in US$$.$ The exchange rates OF US$ against shekels on $1/9/2021,12/31/2021,$ and $1/2/2022$ were as follows $(3\mathrm{.}8,4\mathrm{.}2,3\mathrm{.}9)$ respectively.Required: what is the Balance reported on the American company Income statement on $31/12$ if the reporting currency is US$$?$Select one:a$.1,000$ lossb. $1,000$ gain c$.4,000$ lossd. $0$