On November $1$st of the current year, a US company sold mershandise on account to a Brazilian company for $2,000$ Brazilian Real

$($exchange rate, $1$ BRL $=$ $$\mathrm{.}25$ USD$).$ At the company's December $31$st ye

d$,$ the exchange rate was $1$ BRL $=$ $$\mathrm{.}27$ USD. On the

date of collection in January of the next year, the exchange rate was $1$ BRL $=$ $$\mathrm{.}30$ USD.

What amount would the company recognize as a gain or $($loss$)$ from foreign currency remeasurement when the receivable is collected?

$$40$

$$100$

$($$$100)$

$$60$