Post Inc. had a receiveable from a foreign customer that is payable in the customer's local currecny. On December 31, 2015 Post correctly included this receivable for 200,000 local currency units (LCU) in its balance sheet at $110,000. When Post collected the receivable on February 15 2016 the U.S. dollar equivalent was $95,000. In Post 2016 consolidated income statement how much should it report as a foreign exchange loss