On October 1, 2022, Anderson Company., a U.S. corporation, sold merchandise to a foreign firm for 120,000 local currency units (LCUs). Terms of the sale require payment in LCUs on February 1, 2023. On October 1, 2022, the spot exchange rate was $0.25 per LCU. On December 31, 2022, Anderson's year-end, the spot rate was $0.23, but the rate increased to $0.28 by February 1, 2023, when payment was received. How much should Anderson report as foreign currency transaction gain or loss in its 2023 income statement? O $3,600 gain $0 O $2,400 loss O $6,000 gain