On January 1, 2020, Pharma Co., a UK based company, borrowed 100.000 euros from a foreign bank by signing an interest bearing note due March 31, 2021. The value UK, ponds of the was Amount How much foreign exchange gain or loss should be included in Phamma's 2021 income statement? OA E15000 OB.E110000 OCE45000 ODE125000 Pate January 1, 2026 December 31, 200 5000 110000 March 31, 2021 +25000