Post, Inc., had a receivable from a foreign customer that is payable in the customer's local currency. On December 31, 2013, Post correctly included this receivable for 207,500 local currency units (LCU) in its balance sheet at $195,000. When Post collected the receivable on February 15, 2014, the U.S. dollar equivalent was $173,000. In Post's 2014 consolidated income statement, how much should it report as a foreign exchange loss?