If a Gift Bought in Japan Costs 180 Yen, What $\$ 96.87$

Multiple Choice

If a gift bought in Japan costs 180 yen, what would it cost in US dollars? Round your answer to the nearest cent. Use this table as the foreign currency exchange rate. To convert from a foreign currency into dollars, use the equation (number of dollars) (exchange rate) = (amount of foreign currency)

A) $\$ 96.87$
B) $\$ 263.13$
C) $\$ 0.46$
D) $\$ 2.17$
E) $\$ 14,963.40$