SJ Corporation, a Canadian corporation, has a December 31 year-end. On January 1, 2019, it borrowed US$2,000,000 from an American bank. The loan is scheduled to be repaid on December 31, 2023. Interest of 10% is paid annually on December 31. The following exchange rates existed on the dates significant for accounting purposes:

January 1, 2019	US$1.00 = C$1.21
Average 2019	US$1.00 = C$1.18
December 31, 2019	US$1.00 = C$1.16
Average 2020	US$1.00 = C$1.10
December 31, 2020	US$1.00 = C$1.02

What is SJ's exchange gain relating to the interest paid for the year ended December 31, 2019?

a) $0

b) $2,000 gain

c) $6,000 gain

d) $10,000 gain