US points Save Answe On April 1, 2022, Shannon Company, a U.S. company, borrowed 100,000 euros from a foreign bank by signing an interest-bearing note due April 1, 2023. The dollar value of the loan was as follows: Date April 1, 2022 December 31, 2022 April 1, 2023 Amount $ 97,000 103,000 105,000 How much foreign exchange gain or loss should be included in Shannon's 2022 income statement? 0000 $6,000 loss $6,000 gain $3,000 loss $3,000 gain