On September $1,20$X$1,$ Cott Corporation received an order for equipment from a foreign customer for $300,000$ LCUs when the U$.$S$.$ dollar equivalent was $$96,000.$ Cott shipped the equipment on October $15,20$X$1,$ and billed the customer for $300,000$ LCUs when the U$.$S$.$ dollar equivalent was $$100,000.$ Cott received the customer$$s remittance in full on November $16,20$X$1,$ and sold the $300,000$ LCUs for $$105,000.$ In its income statement for the year ended December $31,20$X$1,$ Cott should report a foreign exchange gain of:

$$0$

$$5,000$

$$9,000$