On November 30, 2020 and December 31, 2020, Amos Corp had a 30,000 foreign currency accounts payable due January 31, 2021. Amos Corp has a December 31 fiscal year end. The spot exchange rates at these dates were:

November 30, 2020 : 1 US = 4 FC

December 31, 2020 1 US = 6 FC

January 31, 2021 1 US = 5 FC

How much is the FX gain or loss on December 31, 2020.

a. FX gain $30,000

b. FX loss $2,500

c. FX gain $2,500

d. FX gain $60,000

e. FX loss $60,000