The Hartsfield Group, a U.S. Distributor had a receivable from a foreign customer denominated in the customer's local currency.Hartsfield correctly included this receivable for 200,000 Local Currency Units (LCU's) in its balance sheet at $110,000.When Hartsfield collected the receivable on February 15, 2021, the U.S. dollar equivalent was $120,000. In Hartsfield's consolidated income statement, how much should it report as a foreign exchange gain, if any? Defend your answer with proper accounting theory.