On September 1, 20x2, Brady Corporation received an order for equipment from a foreign customer for 300,000 FCU when the US dollar equivalent was 596,000. Brady shipped the equipment on October 15, 20x2, and billed the customer for 300,000 FCU when the US dollar equivalent was $100,000 Brady received the customer's remittance in full on November 16, 20x2, and siid the 300,000 FCU for $105,000. In its income statement for the year ended December 31 20x2, Brady should report a foreign exchange gain of O A SO O B. $4,000 OC $5,000 O D.39.000