def shallow_compare_dict(first_dict, second_dict, exclude=None):
    """
    Return a new dictionary with the different key/value pairs found between the first
    and the second dicts. Only the equality of the first layer of keys/values is
    checked. `exclude` is a list or tuple of keys to be ignored. The values from the
    second dict are used in the return value.
    """
    difference = {}

    for key in second_dict:
        if first_dict.get(key) != second_dict[key]:
            if isinstance(exclude, (list, tuple)) and key in exclude:
                continue
            difference[key] = second_dict[key]

    return difference