Brief, inc., had a receivable from a foreign customer that is payable in the customer's local currency. on december 31, 2017, brief correctly included this receivable for 292,500 local currency units (lcu) in its balance sheet at $280,000. when brief collected the receivable on february 15, 2018, the u. s. dollar equivalent was $291,400. in brief's 2018 consolidated income statement, how much should it report as a foreign exchange gain?