Suppose 1 year ago, Miller Company had inventory in Britain valued at 1.5 million Swiss francs. The exchange rate for dollars to Swiss francs was 1 franc=1.15 dollars. Today, the exchange rate is 1 Swiss franc=1.06 U.S. dollars. The inventory in Switzerland is still valued at 1.5 million francs. What is the U.S. dollar gain or loss in inventory value as a result of the change in exchange rates?