Global Products Corp sold equipment to a British research group of 70,000 British pounds on December 1, 2020 with payment due in 90 days. Using the following exchange rates, what gain or loss from current fluctuations should be recognized in 2020 and 2021, respectively? Dec. 1, 2020 $1.54 per British pound Dec. 31, 2020 $1.58 per British pound Mar. 1, 2021 $1.60 per British pound