Sigmund Corp has a FC 10,000 Accounts Receivable on both January 1, 2022 and March 31, 2022. The following exchange rates were in effect on those dates: January 1, 2022: 1FC=$.80 March 31, 2022: 1FC=$.60 What is the amount of FX gain or loss for the 3 months ended March 31, 2022. Your answer should be a \$ amount, followed by the words FX Gain or FX Loss