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 420,000 local currency units (LCU) in its balance sheet at $137,500. When Brief collected the receivable on February 15, 2018, the U.S. dollar equivalent was $149,300. In Brief's 2018 consolidated income statement, how much should it report as a foreign exchange gain? Multiple Choice $11,800 $0 $28,600 $16,800